Posts by Peter Hann

Italy: New patent box regime uses a cost-based approach

October 28, 2021

On 15 October 2021 a law decree introduced new rules for the patent box regime. The new rules grant an...

UN: Tax Committee Discusses Interaction of Investment Agreements and Tax

October 26, 2021

In its meetings from 19 to 28 October 2021 the UN Committee has covered, among other issues, the interaction of...

UN: Tax Committee Discusses Transfer Pricing Issues

October 24, 2021

In its virtual meetings from 19 to 27 October 2021 the UN Tax Committee is considering aspects of transfer pricing....

UN: Tax Committee Discusses Digital Tax Administration

October 23, 2021

The UN Tax Committee has to make a decision on moving forward with work on digitalizing tax authorities and on...

UN: Committee of Tax Experts Discuss Model Treaty Provisions

October 22, 2021

The virtual meetings of the UN Committee of Experts on Tax Matters taking place from 19 to 28 October 2021...

UN: Tax and the Sustainable Development Goals

October 20, 2021

On 19 October 2021 the discussions of the UN Tax Committee covered issues around the role of taxation in achieving...

UN: Meetings of the Committee of Tax Experts

October 19, 2021

The UN Committee of Experts on International Cooperation in Tax Matters is holding its 23rd session as a series of...

OECD: Tax Policy and Climate Change

October 17, 2021

A report on Tax Policy and Climate Change, produced by the IMF and the OECD, was included as an attachment...

OECD: Tax and Fiscal Policy after the Pandemic

October 16, 2021

The OECD prepared a separate report entitled Tax and Fiscal Policy After the COVID-19 Crisis for the meeting of G20...

OECD: Report on Developing Countries and the Inclusive Framework

October 16, 2021

For the meeting of G20 Finance Ministers on 13 October 2021 the OECD prepared a separate report entitled Developing Countries...

OECD: Report to G20 Finance Ministers Meeting

October 15, 2021

The OECD has published its report prepared for the meeting of G20 Finance Ministers on 13 October 2021. Two Pillar...

OECD: Inclusive Framework Signs Agreement on Two Pillar Solution

October 8, 2021

On 8 October 2021 a total of 136 member countries of the OECD/G20 Inclusive Framework on BEPS joined the Statement...

IMF Report Discusses Developments in the Netherlands

October 6, 2021

On 28 September 2021 the IMF issued a report on the Netherlands economy following consultations under Article IV of the...

UK: Statistics on Research and Development Tax Relief

October 5, 2021

On 30 September 2021 HMRC published the statistics for claims for research and development (R&D) tax relief in the UK....

UK: Soft Drinks Industry Levy Statistics

October 5, 2021

On 30 September 2021 the UK government published the latest statistics on revenue collected from the soft drinks industry levy...

UK: Patent Box Relief Statistics Updated

October 4, 2021

Under the patent box legislation in the UK companies can enjoy a lower rate of UK corporation tax on their...

World Bank: Taxation of the Digital Sector

October 2, 2021

On 1 October 2021 the Third World Bank Tax Conference discussed the taxation of the digital sector. Value added tax...

World Bank: Conference looks at implementation of new tax instruments

October 1, 2021

On 1 October 2021 the second day of the Third World Bank Tax Conference looked at the practical implementation of...