OECD
A mere three firms accounted for more than 90% of top-up taxes paid, according to research from Deloitte
Wopke Hoekstra also swore the EU would ‘hit back harder’ if faced with a trade war; in other news, a UK watchdog has launched an investigation into an audit completed by MHA
Other reasons included the complexity of reporting, resource constraints and interactions with tax administrations
Despite this boost for investors, the OECD also said that extensive reliance on income-based instruments across economies is concerning
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Sponsored by EY Asia-PacificLuis Coronado and Matt Andrew of EY unpick the OECD’s consultation documents related to tax certainty under pillar one and find that there are many unresolved issues in terms of tax dispute resolution. -
Sponsored by EY Asia-PacificLuis Coronado and Matt Andrew of EY say policymakers still have many issues to resolve as debates continue over the technical and implementation-related elements of pillars one and two.
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Sponsored by EY Asia-PacificThere is little time to waste as companies and tax departments prepare for the implementation of BEPS 2.0 at the start of 2024, report Albert Lee and Carina Ngai of EY.
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