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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Taxation of services: Some lessons from the Latin American experience – Part II
By Andrea Laura Riccardi Sacchi
Continue readingTaxation of services: Some lessons from the Latin American experience – Part I
By Andrea Laura Riccardi Sacchi
Continue readingThe effectiveness of the MLI in amending the bilateral tax treaty network
By Mees Vergouwen, Dirk Broekhuijsen, and Judith Reijnen
Continue readingPossible impact of a global minimum tax on SEZ
By Irma Mosquera
Continue readingAbout the BEPS Inclusive Framework and the role of the OECD
By Irma Johanna Mosquera Valderrama
Continue readingWhat does the PPT say about Global Tax Governance?
By Irma Mosquera Johanna Valderrama
Continue readingDoes the principal purpose test (PPT) throw tax certainty to the winds?
By Ashish Goel
Continue readingTax cooperation: Reflections from the 13th Annual Columbia International Investment Conference
By Irma Mosquera Valderrama
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