Articles tagged with double-taxation

Image of a circle of people standing on a beach

Wealth taxes to fuel the COVID-19 recovery

While there were differing views about the respective merits of net wealth taxes versus gift or estate and inheritance taxes and the need for specific exemptions from such taxes, participants generally agreed that it would be more efficient for tax systems to seek to treat capital income on a more equal footing with earned income and then, generally, either tax...

27 Aug 2020
9 min
Image of looking up to the sky from within a circular building

Shifting the rules - the transformative effect of the BEPS project on tax loopholes

The BEPS project has done a great deal to shine a light on the risks associated with tax loopholes. The results are nothing short of transformational, according to Jane McCormick, Global Head of Tax, KPMG

21 Dec 2016
5 min