Posts by Peter Hann

WTO: World Trade Statistical Review 2023

August 6, 2023

On 31 July 2023 the WTO published the World Trade Statistical Review 2023. The report looks at the patterns of...

IMF Report looks at the Economy of Brazil

August 6, 2023

On 31 July 2023 the IMF issued a report following talks with Brazil under Article IV of the IMF’s articles...

UK: Capital Gains Tax Statistics for 2022

August 4, 2023

The update on statistics for capital gains tax (CGT) released on 3 August 2023 notes that record amounts of capital...

OECD: Responses to Consultation on Toolkits for Transfer Pricing of Minerals

August 1, 2023

On 26 July 2023 the OECD published comments received in response to the consultation on two toolkits relating to transfer...

OECD: Enhancing International Tax Transparency on Real Estate

July 26, 2023

On 17 July 2023 the OECD published a report with the title Enhancing International Tax Transparency on Real Estate for...

OECD: Revenue Statistics in Asia and the Pacific 2023

July 25, 2023

On 25 July 2023 the OECD issued Revenue Statistics in Asia and the Pacific 2023, setting out revenue data for...

OECD: Unleashing the Power of Automatic Exchange of Information

July 25, 2023

A report on developments by developing countries with the automatic exchange of information (AEOI) was prepared by the OECD’s Global...

OECD: Facilitating the Use of Treaty Exchanged Information for Non-Tax Purposes

July 24, 2023

Sharing of treaty-exchanged information with relevant law enforcement agencies for non-tax purposes helps to combat illicit financial flows (IFFs), money...

OECD: Roadmap on Developing Countries and International Taxation

July 24, 2023

On 17 July 2023 the OECD produced a report on tax and development issues for the meeting of G20 finance...

OECD: Subject to Tax Rule

July 23, 2023

On 17 July 2023 the OECD published details of the subject to tax rule (STTR) developed by the Inclusive Framework...

OECD: Template for GloBE Information Return

July 23, 2023

On 17 July 2023 the OECD published details of the contents of the GloBE information return (GIR) under Pillar Two....

OECD: Outcome Statement on the Two Pillar Solution

July 22, 2023

On 11 July 2023 an Outcome Statement on the two-pillar international tax solution was approved by 138 member jurisdictions of...

OECD Report to the G20 Financial Ministers and Central Bank Governors

July 21, 2023

On 17 July 2023 the OECD published the report prepared for the meeting of G20 finance ministers and central bank...

OECD: Consultation on Amount B of Pillar One

July 21, 2023

On 17 July 2023 the Inclusive Framework issued a consultation document asking for stakeholder input on Amount B under Pillar...

OECD Tax Talk Outlines Progress on Two Pillar Proposals

July 21, 2023

An OECD Tax Talk held on 19 July 2023 summarised recent developments on the two-pillar international tax proposals. Pillar One...

UK: Review of Noncompliance in Research and Development Tax Relief Schemes

July 20, 2023

On 17 July 2023 HMRC published an analysis of the scale of non-compliance in the research and development (R&D) tax...

OECD: Tax Transparency In Latin America 2023

July 1, 2023

On 27 June 2023 the OECD published Tax Transparency in Latin America 2023, during the latest meeting of the Punta...

UK: Tax Gap for 2021/22

June 27, 2023

On 22 June 2023 HMRC published details of the UK’s tax gap for 2021/22. The tax gap is a measure...