Posts by Peter Hann

OECD: Digital Transformation of Tax Administration

December 9, 2020

On 8 December 2020 the OECD’s Forum on Tax Administration (FTA) released a paper entitled Tax Administration 3.0: The Digital...

OECD: Forum on Tax Administration Agrees Action on Administrative Challenges

December 9, 2020

On 8 December 2020 representatives of the members of the OECD’s Forum on Tax Administration (FTA) agreed on an agenda...

UK: Research on Enablers and Facilitators of Tax Evasion

December 6, 2020

On 2 December 2020 HMRC published a research report by IFF Research aiming to reach an improved understanding of the...

OECD: Revenue Statistics 2020

December 6, 2020

On 3 December 2020 the OECD released the annual Revenue Statistics publication with the results of a survey of OECD...

German Upper House Approves MLI to Implement Tax Treaty Related BEPS Measures

December 3, 2020

On 6 November 2020 the Bundesrat (the upper house in the German parliament) gave its approval to ratifying the Multilateral...

UK: Evaluation of the Patent Box regime

December 2, 2020

On 17 November 2020 the UK published an evaluation of the patent box regime. The patent box was designed as...

UK: Preliminary Estimate of VAT Gap for 2019/20

December 2, 2020

On 25 November 2020 HMRC published the preliminary estimate of the value added tax (VAT) gap for 2019/20. The VAT...

OECD: Tax Crime Investigation Maturity Model

November 30, 2020

On 30 November 2020 the OECD published a publication outlining the Tax Crime Investigation Maturity Model. The maturity model has...

OECD and UNDP: Building tax capacity in Georgia

November 29, 2020

A case study by the OECD and UNDP published on 27 November 2020 focuses on capacity building work undertaken with...

OECD and IMF: Report on Analysis of Tax Expenditures in Chile

November 29, 2020

A report was issued on 23 November 2020 following a mission conducted by staff from the IMF and the OECD...

OECD: Update on Peer Reviews of Harmful Tax Practices

November 28, 2020

On 23 November 2020 the OECD published an update on its work in relation to harmful tax practices. Harmful tax...

OECD: Tax relief for philanthropic entities

November 27, 2020

A report published by the OECD entitled Taxation and Philanthropy contains a detailed review of the taxation of philanthropic entities...

OECD: Consultation on review of the minimum standard under BEPS Action 14

November 21, 2020

A consultation document issued by the OECD on 18 November 2020 invites input from interested parties on proposals for the...

IMF: Report Analyses the Economic Situation in Georgia

November 18, 2020

On 10 November 2020 the IMF and Georgia completed a staff-level agreement for the completion of the Seventh Review under...

UK: Draft Legislation on Plastic Packaging Tax

November 15, 2020

On 12 November 2020 the UK issued for consultation draft legislation to introduce a plastic packaging tax. The legislation when...

UK: Changes to the Research and Development Tax Credit for SMEs

November 14, 2020

On 12 November 2020 the UK government published draft legislation aiming to prevent the abuse of research and development (R&D)...

UK: Further draft legislation published for Finance Bill 2021

November 14, 2020

On 12 November 2020 the UK government published for consultation further draft legislation in relation to the Finance Bill 2021....

UK: Updated Statistics on Transfer Pricing and Diverted Profits Tax

November 14, 2020

On 12 November 2020 HMRC published updated statistics relating to transfer pricing and the diverted profits tax for 2019/20 (the...