The evolution of the Base Erosion and Profits Shifting (BEPS) project paves the way for a new era in Responsible Tax
A responsible tax lens on the OECD's BEPS project
23 Feb 2022
2 min
Articles tagged with BEPS
Comments on the Public Consultation Document – Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two
Professionals in the member firms of KPMG International (KPMG) welcome the opportunity to comment on the OECD’s public consultation document entitled “Public Consultation Document – Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two”, released on 8 November 2019 (the Consultation Document).
11 Dec 2019
21 min
Comments on the OECD public consultation document on a Unified approach under Pillar One
Professionals in the member firms of KPMG International (“KPMG”) welcome the opportunity to comment on the OECD’s public consultation document entitled “Secretariat Proposal for a ‘Unified Approach’ under Pillar One,” released on 9 October 2019 (the “Consultation Document”).
17 Nov 2019
30 min
Fiscal Citizenship and the need for Responsible Tax by taxpayers and Government for the common good of all South Africans.
In 1996 Richard Musgrave, an American economist at the University of Michigan, coined the phrase “fiscal citizenship” in a critique of the book by Lawrence Zelenak, “Learning to Love Form 1040: Two cheers for the Return-based mass income tax”.
15 Mar 2017
3 min