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‘It’s a matter of fairness’: squeezing more tax from multinationals
By: Yabby Kinder and Emma Agyemang
The cost of the coronavirus crisis means governments want to reduce tax avoidance by business.
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Problems With GLOBE: Scratching the Surface
By: Mindy Herzfeld
Mindy Herzfeld looks at potential problems with OECD pillar 2 arising from differences between financial account and tax system goals in building a global minimum tax base and the separate problem that arises in trying to reconcile these differences.
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U.K. Lower House of Parliament Passes Digital Services Tax
By: Stephanie Soong Johnston
The House of Commons, the lower house of the U.K. Parliament, has passed legislation for a controversial digital services tax, bringing it one step closer to becoming law.
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