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: Review of the Country-by-Country Reporting (BEPS Action 13)” released on February 6, 2020 (the “Consultation Document”).
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).
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”).
On 20 June 2019 a roundtable was held in London with a group of tax directors to discuss the digitalization of the economy, the future of corporation tax and the proposals being debated by the OECD Inclusive Framework.
In this article, Stella Raventós-Calvo, Chair of The Fiscal Committee – shares her views on the first provocation. Understanding the challenges of corporate taxation in a digitized, globalized economy is one of the key focus areas for the Responsible Tax project in 2019. An initial provocation was published in the Spring and a Think Piece is scheduled for the autumn....
The latest in a series of roundtables was held in Cape Town on 25 March which looked at the challenges in the global tax system, specifically in relation to corporation tax and whether the current system is fit for purpose in 21st century Africa. The attendees at the roundtable included clients from a number of different sectors, tax authority and...
Tax Justice for Promoting Equality and Social JusticeI recently attended and spoke at a conference with the above title in Nairobi from 12-14 March 2019. The conference was organised by the Jesuit Conference of Africa and Madagascar and the Jesuitenmission in Germany and sponsored by Global Financial Integrity and Misereor. An interesting aspect of the conference was that...
On 16 March the OECD released its Report “Tax Challenges Arising from Digitalization — Interim Report 2018” and on 21 March the EU Commission (EC) released two draft directives on the taxation of digitalized businesses. The first is an interim measure for a Digital Services Tax and the second is a long-term approach for taxing revenues from a Significant Digital...
Last week, from 14 to 16 February I had the pleasure to attend the first conference organised by the Platform for Collaboration on Tax 1. The conference focused on the role of raising tax in order to finance the UN Sustainable Development Goals (SDGs). It was attended by 450 delegates including finance ministers and officials, tax commissioners and members of revenue...
The impact of digitalisation on international tax principles and domestic tax bases is a global issue, and it is important that the EU has a clear and unified position. We also believe the EU should be pushing for a globally agreed and consistent response.
Is it more important to change tax laws or behaviours? What role do we all have to play?The third in the series of global Roundtables took place in Amsterdam on September 25 2017, with sixteen senior representatives from the worlds of politics & policy, media, NGOs, academia, corporations and (tax) advisory.
