Posts by Peter Hann

IMF: How Taxes Can Support Growth in Latin America and the Caribbean

January 6, 2022

On 14 December 2021 the IMF published a Country Focus on the role of taxation in the Latin America and...

IMF: Report on the economy of Poland

January 5, 2022

On 14 December 2021 the IMF published a report following discussions with Poland under Article IV of the IMF’s articles...

IMF: Report on the economy of North Macedonia

January 5, 2022

On 17 December 2021 the IMF published a report on the economy of North Macedonia following discussions under Article IV...

IMF: Excise Taxes to Fight Obesity

December 31, 2021

On 10 December 2021 the IMF issued a note entitled How to Apply Excise Taxes to Fight Obesity. Measures to...

IMF: Report on economic prospects in Spain

December 30, 2021

On 22 December 2021 the IMF issued a concluding statement following discussions with Spain under Article IV of the IMF’s...

OECD: Measuring Tax Support for R&D and Innovation

December 28, 2021

On 9 December 2021 the OECD published the latest research and development (R&D) tax incentives database report. This was accompanied...

EU: Proposed Directive on Global Minimum Tax

December 27, 2021

On 22 December 2021 the European Commission proposed a Directive to ensure that large multinational groups are subject to a...

OECD: Updates to Transfer Pricing Country Profiles

December 27, 2021

On 13 December 2021 the OECD released updated transfer pricing country profiles for 18 countries, together with new transfer pricing...

OECD: Fiscal Federalism 2022

December 27, 2021

On 20 December 2021 the OECD released the publication Fiscal Federalism 2022: Making Decentralisation Work. This looks at trends in...

OECD: Global Anti-Base Erosion (GloBE) Rules

December 27, 2021

On 20 December 2021 the OECD published the document Tax Challenges Arising from the Digitalisation of the Economy – Global...

OECD: Digital Transformation Maturity Model

December 23, 2021

On 16 December 2021 the OECD’s Forum on Tax Administration (FTA) published a report on the Digital Transformation Maturity Model....

OECD: Supporting the Digitalisation of Developing Country Tax Administrations

December 23, 2021

On 16 December 2021 the OECD’s Forum on Tax Administration (FTA) published a report entitled: Supporting the Digitalisation of Developing...

OECD: Peer Review Report on Harmful Tax Practices

December 23, 2021

On 14 December 2021 the OECD published a report entitled: Harmful Tax Practices – 2020 Peer Review Reports on the...

OECD: Revenue Statistics in Africa 2021

December 20, 2021

On 15 December 2021 the OECD published Revenue Statistics in Africa 2021, covering 30 African countries that account for 75%...

UK: LOB Clause of US-UK treaty does not restrict unilateral foreign tax credit

December 17, 2021

Aozora GMAC Investments Limited, resident in the UK, was a subsidiary of a Japanese bank. The taxpayer made a loan...

UK: Summary of responses to consultation on VAT exemption for land

December 16, 2021

On 30 November 2021 the UK government published a summary of responses to the consultation on aspects of the VAT...

UK: Improving the Tax Administration Framework

December 15, 2021

On 30 November 2021 the UK government published a summary of responses to the call for evidence entitled The Tax...

UK: Amendments to Securitisation Tax Regime

December 15, 2021

On 30 November 2021 the UK government published a summary of responses to the consultation on the securitisation tax regime....