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AEOI – the world delivers on the new global standard

Monica Bhatia, head of the Global Forum Secretariat at the OECD, Radhanath Housden, head of the AEOI Unit at the Global Forum and Adrian Wardzynski, policy adviser at the Global Forum, highlight the steps governments are taking worldwide to share data, taking a giant leap from information on request to automatic exchange.

December 12 2018

Countries disagree on advantages of MLI ‘synthesised texts’

Jurisdictions are beginning to create 'synthesised texts' to help taxpayers understand how the OECD's multilateral instrument (MLI) interacts with bilateral double tax treaties, but some believe they do not offer the legal clarity taxpayers seek and risk future disputes.

December 12 2018

The Global Tax 20: David Kautter

David Kautter has had a long year as acting IRS commissioner and assistant secretary for tax policy in the US Treasury Department. In his dual role, Kautter has presided over the first year of putting US tax reform into action.

December 12 2018

The Global Tax 20: Amazon

Amazon re-enters the Global Tax 20 after it shared the top spot with Starbucks and Google in 2013. This time it's for being a lobbying superpower in the US.

December 12 2018

UK CCO – an ‘opportunity’ for in-house tax functions

The UK’s corporate criminal offence (CCO) legislation to combat tax evasion represents another pressing reason, and opportunity, for tax functions in multinationals to work closely with colleagues across the organisation, writes Sandy Markwick.

Sandy Markwick, December 12 2018

Special features - December 2018 / January 2019

Read this month's special features on Mexico and Principal purpose test

December 12 2018

Paradise Papers fail to expedite tax changes a year after scandal

A year after the release of the Paradise Papers, some politicians, tax justice campaigners, and legal professionals believe too little has changed. Actions beyond the BEPS project may be necessary, says one MP.

December 12 2018

Businesses call for wider Japan tax reform after consumption tax rise

Japanese businesses are nervous that public pressure could again postpone an increase to the consumption tax rate, further delaying the overhaul of the tax system that they want.

December 12 2018

The Global Tax 20: Chris Jordan

Australian Taxation Office (ATO) Commissioner Chris Jordan never gives up on a worthy fight.

December 12 2018

The Global Tax 20: Tomas Balco

Tomas Balco's first year at the OECD has been a tough one, but he has shone through some of the toughest projects assigned to him in his first year as head of the transfer pricing unit.

December 12 2018

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