Posts by Peter Hann

OECD: Taxing Wages 2023

May 1, 2023

On 25 April 2023 the OECD published Taxing Wages 2023, containing the latest annual analysis of tax rates on income...

IMF Report Considers the Economic Outlook in Poland

March 27, 2023

On 24 March 2023 the IMF published a report following discussions with Poland under Article IV of the IMF’s articles...

IMF: Working Paper on Tax Buoyancy

March 25, 2023

On 17 March 2023 the IMF published a working paper with the title: A Deep Dive into Tax Buoyancy: Comparing...

OECD: Peer Review Report on the Prevention of Treaty Shopping

March 24, 2023

On 21 March 2023 the OECD released the latest peer review results following assessment of the actions taken by each...

UK: Research into Taxpayer Software Decision process for MTD

March 13, 2023

On 2 March 2023 HMRC published research that they had commissioned on the taxpayer decision-making process for acquiring compatible software...

IMF Report looks at Luxembourg’s Economy

March 12, 2023

On 10 March 2023 the IMF issued a report following consultations with Luxembourg under Article IV of the IMF’s articles...

OECD: Design of Presumptive Tax Regimes

March 3, 2023

An OECD Tax Working Paper on the design of presumptive tax regimes was published on 14 February 2023. Presumptive tax...

OECD: VAT Digital Toolkit for Africa

March 2, 2023

On 15 February 2023 the OECD published the VAT Digital Toolkit for Africa. In most African countries value added tax...

OECD Tax Talk Outlines Latest Developments

March 2, 2023

On 27 February 2023 the OECD gave an update of recent developments in their tax work. G20 Chair’s summary The...

OECD Report to the February 2023 Meeting of G20 Finance Ministers

March 1, 2023

On 24 February 2023 the OECD published its report to the February 2023 meeting of the G20 Finance Ministers and...

IMF Report Considers the Economic Outlook for Malta

February 11, 2023

On 8 February 2023 the IMF issued a report following discussions with Malta under Article IV of the IMF’s articles...

IMF Report on the Economy of Nigeria

February 10, 2023

On 6 February 2023 the IMF published a report following consultations with Nigeria under Article IV of the IMF’s articles...

UK: Research on Taxpayer Experience of the Profit Diversion Compliance Facility

February 9, 2023

On 7 February 2023 HMRC published the results of research commissioned in order to understand taxpayers’ experience of the Profit...

UK: Transfer Pricing and Diverted Profits Tax Statistics

February 8, 2023

On 7 February 2022 HMRC published the latest set of statistics relating to transfer pricing and the diverted profits tax....

OECD: Technical Guidance for Implementation of the Global Minimum Tax

February 3, 2023

On 2 February 2023 the Inclusive Framework released technical guidance on implementation by governments of the global minimum tax. The...

OECD: Manual on Multilateral Mutual Agreement Procedures and APAs

February 1, 2023

On 1 February 2023 the OECD released the Manual on the Handling of Multilateral Mutual Agreement Procedures (MAPs) and Advance...

OECD: Public comments received on the design elements of Amount B under Pillar One

February 1, 2023

On 30 January 2023 the OECD published the comments received on the design elements of Amount B under Pillar One...

OECD: Comments received on Draft MLC under Amount A of Pillar One

January 28, 2023

On 24 January 2023 the OECD published the responses received to the public consultation on the Draft Multilateral Convention (MLC)...