South Korea
It follows the end of a tax break created by the former prime minister; in other news, amount B has taken one step closer to reality
Jurisdictions that have ratified the global minimum tax are now in the process of making it a reality
The European Commission is set to face WTO complaints from India and other countries over the Carbon Border Adjustment Mechanism, while a federal judge dismisses two tax charges against Hunter Biden.
A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
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Sponsored by GNV Consulting ServicesIndonesia has strengthened its tax disputes framework by adapting a more sophisticated procedure when handling advance pricing agreements (APAs) and mutual agreement procedures (MAPs). Charles Setia Oetomo and Felic Setiawan of GNV Consulting Services examine how the developments are an attractive premise for businesses in the region. -
Sponsored by Baker McKenzie LuxembourgThe technological revolution has led the OECD to attempt to redefine the concept of permanent establishments. Antonio A Weffer of Baker & McKenzie Luxembourg discusses how the related notion of the finance function is evolving in a digital cross-border setting.
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Sponsored by DS AvocatsCyril Maucour and Jessica Benchetrit of DS Avocats evaluate the effectiveness of the OECD’s new unified approach, which provides market jurisdictions greater taxing rights over residual profits.
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