UK vs Glencore Energy: Transfer Pricing Case
This case examines the boundaries of judicial review in tax disputes involving the Diverted Profits Tax (DPT), a tax introduced by the Finance Act 201…
Category: OECD
Introduction to International Taxation: Key Concepts & Guidelines
International taxation governs the tax framework applicable to cross-border activities of individuals and corporations. It addresses the tax treatment…
Is double non-taxation a BEPS concern, and can a multilateral instrument prevent it?
In this Q&A session, we explore a scenario involving international double taxation, where domestic tax laws and treaty provisions result in double non…
Can you give examples where domestic tax rules override the UN and OECD Model Treaties?
In this Q&A session, we explore the interaction between domestic tax rules and the provisions of the UN and OECD Model Tax Treaties. While these treat…
How can one stay updated with evolving local and international tax changes and react promptly?
In this Q&A, we explore strategies to keep up with the ever-evolving world of local and international tax laws. As regulations shift frequently, tax p…
Q&A: BEPS 2.0 Developments: Impact on International Tax Trends | Pillar One & Pillar Two Explained
QUESTION: In terms of the latest developments (eg. BEPS 2.0), what are some things that we should bear in mind and how are they expected to impact int…
Q&A: UN Model vs OECD Model Treaty: Key Differences in Taxation for Developing Countries
QUESTION: UN Model vs OECD Model Treaty: Key Differences in Taxation for Developing Countries
Understanding the Global Anti-Base Erosion Model Rules (Pillar Two) and the Importance of Tax Risk Management
In June 2024, the OECD released a document titled "Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Gl…
The Second Session of the Ad Hoc Committee on the UN Tax Convention
The Second Session of the Ad Hoc Committee on the UN Tax Convention, held from July 29 to August 16, 2024, at the UN Headquarters in New York, was a s…
The OECD’s Transfer Pricing Framework for Mineral Pricing
Transfer pricing in the mineral sector is a complex yet crucial aspect of international tax compliance. The OECD has developed a comprehensive framewo…