BDO Corporate Tax News summarises recent tax developments of international interest across the world.
The OECD recently took what at first glance seems like a big step forward in its drive towards finalisation of its two-pillar framework to address the tax challenges arising from the digitalisation of the global economy: the release of a multilateral convention to implement Amount A of Pillar One...
The transitional rules under the EU Carbon Border Adjustment Mechanism (CBAM) are now operative, and the Implementing Regulation sets out the transitional reporting obligations and methodology for calculating embedded emissions released during the production process. A registry has been set up...
BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.
The OECD’s project on the taxation of the digital economy continues to generate headlines, most recently with the announcement on 12 December that the EU member states had reached agreement to recommend that the Council of the European Union adopt the proposed Pillar Two directive that would...
In our current and last issue of Steuern & Recht (Tax & Legal), we would like to present a variety of court decisions.