In the midst of base erosion and profit shifting (BEPS) and a call for corporate taxation to be hauled into the 21st century, the digital economy is a big focus for tax policy crafters. Sophie Ashley looks at the arguments surrounding the issue of digital permanent establishments (PE), and why some countries are keener than others to see the attitude to taxing them change.
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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