Articles tagged with ethical-tax

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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
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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
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What is Responsible Tax?

Tax will always create a lively debate and differences of opinion. What is the philosophical basis of tax? Who should pay and how much? Is it just about state finance or does it involve redistribution, correcting market failures and changing behavior? Is there such thing as a ‘fair’ amount of tax? Is tax just legal or does it have an...

12 Jan 2017
3 min