Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
The past month has seen further developments in the OECD’s push to address the taxation of the digitalised economy. The release of the latest document focusing on pillar one of the programme of work discusses a ‘unified approach’ to deal with these challenges. It kick-starts a short consultation period which will culminate in a public consultation taking place mid-November. Taxpayers and tax administrations alike are watching this space closely; now is the time to take stock of these developments that are expected to usher in significant (and unprecedented) global tax reforms. Meanwhile unilateral measures continue to proliferate. Italy has released revised rules on a digital services tax (DST) and Mexico has also made a move in this space.
Recent developments in international tax are not only about...
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Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
The past month has seen further developments in the OECD’s push to address the taxation of the digitalised economy. The release of the latest document focusing on pillar one of the programme of work discusses a ‘unified approach’ to deal with these challenges. It kick-starts a short consultation period which will culminate in a public consultation taking place mid-November. Taxpayers and tax administrations alike are watching this space closely; now is the time to take stock of these developments that are expected to usher in significant (and unprecedented) global tax reforms. Meanwhile unilateral measures continue to proliferate. Italy has released revised rules on a digital services tax (DST) and Mexico has also made a move in this space.
Recent developments in international tax are not only about...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
