The Organization for Economic Co-operation and Development has released its ambitious action plan to address base-erosion and profit-shifting. If the political will exists to enact the changes ...

MINSK, 4 November (BelTA) – Belarus and Russia intend to sign an international agreement on general principles of taxation. Prime Minister of Belarus Roman Golovchenko made the statement at a session ...

This article was published in the Winter 2015 Issue of The Tax Lawyer From the ABA Section of Taxation. As the Tax Section celebrates its 75th anniversary, I was asked to reflect on the Section’s ...

The IMF thanks the organizations and individuals who provided comments for the online consultation on an IMF 2019 Analysis of International Corporate Taxation. The online consultation ended on ...

The ruling holds that capital gains from offshore structures can be taxed in India when facts show substance over form. The key takeaway is that tax treaties do not protect arrangements leading to ...

Cross-border taxation of digital transactions presents many challenges to countries and multinational companies. Some countries have acted unilaterally to impose digital taxes, while international ...

This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option ...

Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions. On this page ...

While the trade war between China and the United States has hogged headlines and driven market anxieties over the past year, an equally large threat to the global economy has gotten little attention: ...

The IMF thanks the organizations and individuals who provided comments for the online consultation on an IMF 2019 Analysis of International Corporate Taxation. The online consultation ended on ...