Some of the changes made to global tax initiatives under the Trump administration had been coming for years. Others, not so ...
The OECD’s 2025 update to the Model Tax Convention marks a significant shift in how tax treaties address cross border remote work, natural resource activities and a number of important technical ...
International remote work has become far more widespread in recent years. Many employees perform their jobs from another country, ...
In this episode of Tax Notes Talk, Tax Notes chief correspondent Stephanie Soong discusses the OECD’s recent pillar 2 side-by-side package deal and how countries are adapting to the new landscape.
Despite estimates that the US/OECD agreement will cost countries billions, the Fair Tax Foundation’s Paul Monaghan believes ...
The MCA amended AS 22 to incorporate provisions related to OECD Pillar Two global minimum tax rules. The amendment exempts companies from recognising deferred tax assets or liabilities linked to ...
Negotiations at the United Nations resumed last week in New York over a global tax framework, and those talks may gain new impetus after President Donald Trump signed an executive order rejecting the ...
The Organization for Economic Cooperation and Development (OECD) released a report regarding Romania and its path to becoming ...