Professore aggregato di diritto tributario Università della Valle d'Aosta; Studio tributario Franzè, Milano
OECD - The design of presumptive tax regimes in selected countries - [Mas-Montserrat, M., C. Colin and B. Brys (2024), "The design of presumptive tax regimes in selected countries", OECD Taxation Working Papers, No. 69, OECD Publishing, Paris, 2024] https://lnkd.in/dPvvdrz4.
Significant development - The OECD is discussing with businesses the possibility of creating more permanent safe harbors that would ease the burden of complying with the global minimum tax. Companies are asking for safe harbors to replace a temporary version based on country-by-country tax reporting rules in response to the growing amount of administrative guidance the OECD has released on the 15% minimum tax. let's see how it progresses..
OECD report to the G7 on Tax Cooperation delivered to the G7. Important recommendations on tax administration cooperation under GloBE, a mechanism for resolving disputes and opportunities for simplifying the international corporate tax system. Thanks to the team who helped put this together. https://lnkd.in/grbUWSjm
Tax Manager - Financial Controller - Accounting & NIIF -Tax planning - Tax Refunds - Compliance. I help people to reach their goals and to create new opportunities for business.
OECD - OCDE - Presumptive tax regimes aim at encouraging tax compliance and business formalisation by reducing compliance costs & levying lower tax rates compared to the standard tax system. Discover strengths & challenges of their design in our latest Working Paper➡️oe.cd/il/WP69
After 10 years in the making, the OECD - OCDE-driven BEPS (Base Erosion and Proft-Shifting) international tax framework is finally real as far as Australia is concerned. Legislation to introduce the 'Pillar Two' global minimum 15% tax has come out, but the rules are complex and there is much to do. If the legislation gets through Parliament by 30 June, it may trigger new accounting standard requirements for impacted companies to disclose the expected impact of the tax in their 30 June 2024 annual reports, even though the rules won’t apply for those groups until the following financial year. Alia Lum, KPMG Australia tax policy partner speaks to The Australian Financial Review about the issues. #kpmg #tax #internationaltax #ausbiz #auspol #corporatereporting https://lnkd.in/gg_TbtCM
The Australian Parliament's introduction of the global minimum tax bill is a major milestone as BEPS Pillar Two comes into play. This crucial step brings MNEs closer to navigating the changing global tax landscape and planning compliance strategies. Stay updated on the latest announcements and future impacts by reading more below! https://lnkd.in/g4usa_CB
Tax Advisor | Specializing in International Tax and M&A matters | Connector | Relationship Leader
International Tax News is designed to help multinational organisations keep up with the constant flow of tax developments. Among the topics featured in this month's edition are: [-] Barbados enacts corporate tax reforms in response to Pillar Two [-] OECD releases guidance related to Pillar Two GloBE and Pillar One Amount B [-] Austrian Ministry of Finance publishes draft on the Austrian Tax Amendment Act of 2024 [-] Canada enacts Pillar Two and releases Explanatory Notes for the Global Minimum Tax Act
Finance and Economic Affairs Officer at Plinacro Ltd. - Associate Transfer Pricing Advisor
News from OECD Cenre for Tax Policy and Administration OECD Centre for Tax Policy and Administration recently announced that they have on the 16th September 2024 released the seventh annual peer review of BEPS Action 13 on Country-by-Country Reporting, covering 138 Inclusive Framework on BEPS members. The seventh peer review of BEPS Action 13 considers the implementation of the CbCR minimum standard by every jurisdiction as of April 2024.
The Q2 2024 edition of our Tax Newsletter Central Switzerland is now available, offering expert analysis on the most critical Swiss and international tax developments. From corporate tax updates to the latest in transfer pricing and indirect taxes, this issue is an essential read for businesses navigating today’s complex tax environment. https://lnkd.in/eAtwAMjC
Public Consultation on Draft Domestic Minimum Top-Up Tax Bill, 2024 The Government of The Bahamas has released the draft Domestic Minimum Top-Up Tax Bill, 2024, for public consultation. This significant legislation proposes the implementation of a Qualified Domestic Minimum Top-Up Tax (QDMTT) on large multinational enterprises (MNEs) with an annual turnover of at least €750 million. This measure aligns with the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) Pillar 2, ensuring that in-scope MNEs pay a minimum effective tax rate of 15% on profits in every jurisdiction they operate. The Government is seeking public input on the draft legislation by September 16, 2024, to finalize the Bill for submission to Parliament by October 9, 2024. For more information on the draft Domestic Minimum Top-Up Tax Bill, 2024 and Consultation Paper, please visit https://lnkd.in/eEuKG_ac. To submit your feedback, please use the comment box on the website and email your responses to the Financial Secretary at [email protected].
Wealth and corporate taxes remain a sticking point between countries at the U.N. negotiating the roadmap for a framework convention on tax. The first round of talks to establish the parameters of the convention concluded last month. Read the story: