The GloBE Model Rules have introduced the Qualified Domestic Minimum Top-Up Tax (QDMTT) into the ruleset of the international compromise on an effective minimum tax (“Pillar 2”). A QDMTT is defined…
Summary
Vietnam reportedly considers granting subsidies to large multinationals with direct investments in the country, to compensate them for the higher taxes they may have to face there following…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Reuven Avi-Yonah, Do Intangibles Fit BEFIT?
This article argues that the…
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:
Victoria Perry, Pillar 2, Tax Competition, and Low Income Sub-Saharan…
We commend the OECD’s 15-year effort since its 2005 publication of E-commerce: Transfer Pricing and Business Profits Taxation to address the challenges arising from the digitalization of…
