It has been a fairly quiet month on the domestic tax front (UK aside) so this update focuses on the OECD which has had a busy Autumn. Its report on tax incentives and the global minimum tax is designed to assist governments review the complicated issue of tax incentives in a post-Pillar Two world. It has also published a tax transparency framework for cryptoassets designed to enhance visibility over these opaque instruments. The OECD/G20 Inclusive Framework on BEPS issued its sixth annual progress report reminding us that Pillars One and Two are part of a larger package of international tax reforms which jurisdictions are still to implement. The OECD has launched yet another Pillar One public consultation this time on the administration and tax certainty aspects of Amount A. The OECD hasn’t forgotten about the importance of the net zero transition and looks at pricing greenhouse...
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It has been a fairly quiet month on the domestic tax front (UK aside) so this update focuses on the OECD which has had a busy Autumn. Its report on tax incentives and the global minimum tax is designed to assist governments review the complicated issue of tax incentives in a post-Pillar Two world. It has also published a tax transparency framework for cryptoassets designed to enhance visibility over these opaque instruments. The OECD/G20 Inclusive Framework on BEPS issued its sixth annual progress report reminding us that Pillars One and Two are part of a larger package of international tax reforms which jurisdictions are still to implement. The OECD has launched yet another Pillar One public consultation this time on the administration and tax certainty aspects of Amount A. The OECD hasn’t forgotten about the importance of the net zero transition and looks at pricing greenhouse...
If you are not a subscriber, subscribe now to read this content.
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