We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Jeroen Lammers & Błażej Kuźniacki, The EU Solidarity Contribution and a More…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber &…
Welcome to the latest tax podcast in the International Law Talk series. During a series of podcasts, Wolters Kluwer will bring you the latest news and industry insights from thought leaders and…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Victoria Perry, Pillar 2, Tax Competition, and Low Income Sub-Saharan…
By Jefferson VanderWolk
Partner, Squire Patton Boggs[1]
The GloBE Model Rules were issued in final form in December 2021. No public consultation was undertaken regarding any draft Model Rules, as…
1. The IIR and the top-down approach
It has become commonplace that the current OECD and Inclusive Framework (IF) proposals to address the tax challenges of the digital economy will represent a…
The current state of play in the negotiations for an EU Pillar 2 Directive is that all but one Member State are on board. Hence, there is one “dissenting” Member State left. As unanimity is needed…
Prof.M.F. (Maarten) de Wilde[1]
Summary
Yesterday, on 14 March 2022, the OECD published the Commentary on the Pillar 2 Model Rules, the global minimum rate for large multinationals. When reading the…
Abridged comments for a regional appraisal and possible outcomes to implementation
2010-2020: A Decade of Profound Changes in International Taxation
Following the world financial crisis, the…
