2/16/2023 7:49:33 PM Online platforms - withholding tax obligations not a breach of EU law (Airbnb v ITA) By Edward Buxton Executive Summary: The Court of Justice has held that Italian rules imposing withholding tax (WHT) and data-gathering obligations on...
1/10/2023 9:49:13 AM Cryptoassets and tax: an international snapshot By Brin Rajathurai Cyrus Pocha The taxation of cryptoassets is far from straightforward. Even if we assume that most tax authorities ultimately want to replicate the...
1/24/2022 11:47:24 AM Life sciences – what to expect in 2022 By Harriet Hanks Jennifer Bethlehem Adam Golden Laura Whiting Jenny Leahy May Smith +3 more... Show less Innovation and transformation are the watchwords for life sciences in 2022. Digitization and personalization trends are set to continue...
11/29/2021 11:33:52 AM Tax matters podcast: Digital taxes and trade wars – will the OECD/G20 agreement bring tax peace? By Brin Rajathurai Katharina Kubik Lorand Bartels Joshua Critchlow +1 more... Show less In recent years, the US has watched the spread of unilateral digital taxes across the world with concern, seeing them as unfairly...
10/18/2021 1:13:48 PM Global tax reform: the October agreement on the two OECD pillars and remaining challenges By Brin Rajathurai Paul Davison Robert Scarborough There was great fanfare in July when over 130 countries signed up to the OECD’s two pillar framework. This was a pivotal moment and the...
7/6/2021 5:54:38 PM Global tax reform: a historic moment By Brin Rajathurai Paul Davison In July a significant milestone was achieved in the quest for global consensus on international tax reform when 131 of the 139 members of...
4/30/2021 12:00:00 AM The OECD pillars and the road to 'tax peace': are we nearly there yet? By Brin Rajathurai The OECD is tantalisingly close to agreement on its two-pillar approach to redesigning the international tax system, in large part due to...
3/11/2021 12:00:00 AM Deadlines for Italy’s digital services tax to be postponed (again) By Umberto Santacroce In a press release dated 9 March 2021 (in Italian), Italy’s Ministry of Finance announced (for the second time this year) plans to...
2/10/2020 12:00:00 AM Taxation of the digital economy – the OECD’s unified approach on its international way By Katharina Kubik Brin Rajathurai At the end of January, the members of the Inclusive Framework (IF) met to discuss the OECD’s two-pillar approach on taxing the digital...
10/16/2019 9:52:07 AM OECD on the verge of reinventing international tax rules – but what will 'the public' say? By Katharina Kubik Brin Rajathurai When the OECD announced its working programme for resolving the tax challenges arising from the digitalisation of the economy in May 2019...
2/14/2017 12:00:00 AM Transfer pricing for data-driven business models By Claus Staringer Bertram Burtscher Transfer pricing can be a relevant area of law for data-driven business models of multinational enterprises (MNEs) or their data...