Tax is one of the 11 indicators used by the World Bank to assess the ease of doing business for small and medium enterprises (SMEs) in more than 180 countries. An independent panel created by World Bank President Jim Yong Kim released a report last month reviewing these indicators. Jeffrey Owens, director of the WU Global Tax Policy Centre at the Institute for Austrian and International Tax Law, examines the panel’s conclusions regarding the tax indicators.
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Chinwe Odimba-Chapman was announced as Michael Bates’ successor; in other news, a report has found a high level of BEPS compliance among OECD jurisdictions
The KPMG partner tells ITR about Sri Lanka’s complex and evolving tax landscape, setting legal precedents through client work, and his vision for the future of tax