Posts by Peter Hann

OECD: Comments on proposed changes to the commentary on Article 9 of the OECD Model

June 15, 2021

On 3 June 2021 the OECD published comments received from interested parties in response to a public discussion draft on...

OECD: G20 Finance Ministers agree in principle to Pillars 1 and 2 on taxation of the digital economy

June 6, 2021

At the meeting of the G20 Finance Ministers on 4 June 2021 agreement was reached in principle on the two-pillar...

OECD: Tax Transparency in Africa 2021

June 1, 2021

On 26 May 2021 the OECD published Tax Transparency in Africa 2021. The 2021 edition indicates that there has been...

UK: Statistics for Funds raised under EIS, SEIS and SITR

May 31, 2021

On 27 May 2021 the UK government published statistics for the Enterprise Investment Scheme (EIS), the Seed Enterprise Investment Scheme...

OECD: Peer review reports on making tax dispute resolution more effective

May 25, 2021

On 25 May 2021 the OECD released a further batch of eight Stage Two peer review reports in relation to...

EU: Annual Report on Taxation 2021

May 25, 2021

On 18 May 2021 the European Union (EU) published the Annual Report on Taxation 2021 assessing progress made by EU...

EU: European Commission sets out future agenda for business taxation

May 25, 2021

On 18 May 2021 the European Commission adopted a Communication on Business Taxation for the 21st Century setting out its...

OECD case study on combating international tax avoidance in Senegal

May 24, 2021

On 21 May 2021 the OECD published a Tax and Development Case Study entitled “Fighting International Tax Avoidance and Evasion...

OECD: Conference of the Parties to the MLI approves an opinion on interpretation and implementation

May 21, 2021

On 3 May 2021 an opinion of interpretation and implementation was reached by a conference of the parties to the...

IMF: Financing needs for Africa

May 18, 2021

On 18 May 2021 a talk by the Managing Director of the IMF at a summit on the financing of...

OECD: Tax policy study on inheritance tax

May 16, 2021

On 11 May 2021 the OECD published a tax policy study entitled Inheritance Tax in OECD Countries. The OECD study...

African Tax Administration Forum Releases New Pillar One Proposals

May 15, 2021

The African Tax Administration Forum (ATAF) has issued a revised set of Pillar One Proposals in response to the OECD’s...

IMF: A Post-Pandemic Assessment of the Sustainable Development Goals

May 12, 2021

An IMF discussion note published on 29 April 2021 entitled A Post-Pandemic Assessment of the Sustainable Development Goals, written by...

UN amends commentary to model tax treaty on taxation of software payments

May 10, 2021

At the 22nd session of the UN Committee of Experts on International Cooperation in Tax Matters, held virtually between 19...

UN: Tax treatment of government-to-government projects

May 8, 2021

On 28 April 2021 the UN Committee of Experts on International Cooperation in Tax Matters released the UN Guidelines on the...

IMF report looks at fiscal policy in Guatemala

May 4, 2021

In April 2021 the IMF issued a concluding statement following a consultation with Guatemala under Article IV of the IMF’s...

IMF: Report looks at fiscal policy in Hungary

May 4, 2021

On 3 May 2021 the IMF issued a concluding statement following a consultation with Hungary under Article IV of the...

OECD: Revenue Statistics for Latin America and the Caribbean 2021

May 4, 2021

On 22 April 2021 the OECD published Revenue Statistics in Latin America and the Caribbean 2021 . This is a...