In 2021, 140 countries reached political agreement on a global corporate tax reform. Now, a few years later, the implementation is proving to be a challenge, perhaps even to the point of the initial agreement’s collapse. What happened?
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UN Framework Convention – The Role of (Early) Protocols
By Peter Hongler and Simon Habich The second session of negotiations of the Terms of Reference of a UN Framework Convention on international Tax Cooperation started on 29th July. The latest published Draft Terms of Reference contains a chapter on
Continue readingRecommendations for Strategy: Policy Coherence in Tax, Trade and Investment
By Irma Mosquera, Julien Chaisse, and George Dimitropoulos
Continue readingAre we arriving on time? An analysis of issues related to the taxation of the metaverse
By Antoni Bergas Forteza
Continue readingPlea for a Meta Regime! (and why the UN should be the governing body)
By Peter Hongler
Continue readingTaxation of services: Some lessons from the Latin American experience – Part II
By Andrea Laura Riccardi Sacchi
Continue readingGlobal Tax Governance: Legitimacy and Inclusiveness. Why it matters
By Irma Mosquera
Continue readingPostgraduate online training The EU’s Global Regulatory Power and the EU Standard of Tax Good Governance
This postgraduate online training will have 5 sessions starting on the 17th of May 2024 (every Friday) until 14th of June 2024. Thereafter on 19th of June 2024 we will conclude this training with a hybrid (online/onsite) conference. Registration
Continue readingInput to the UN public consultation on “Promotion of inclusive and effective tax cooperation at the United Nations”
By Dirk Broekhuijsen, Ezgi Arik, and Irma Mosquera
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