Ireland has been dealt a blow in its long running legal battle with the ECJ ruling that it provided unlawful state aid via transfer pricing rulings. The United Nations Ad Hoc Tax Committee has approved draft Terms of Reference for a framework convention on tax that has potential to significantly impact international businesses over the long term. As the US Presidential election campaign intensifies, the candidates are setting out different visions for the future of US tax policy. Finally, a new OECD report notes that to date around 40 jurisdictions have already implemented or are planning to implement the global minimum tax with effect from January 2024 or 2025.
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Ireland has been dealt a blow in its long running legal battle with the ECJ ruling that it provided unlawful state aid via transfer pricing rulings. The United Nations Ad Hoc Tax Committee has approved draft Terms of Reference for a framework convention on tax that has potential to significantly impact international businesses over the long term. As the US Presidential election campaign intensifies, the candidates are setting out different visions for the future of US tax policy. Finally, a new OECD report notes that to date around 40 jurisdictions have already implemented or are planning to implement the global minimum tax with effect from January 2024 or 2025.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
