Posts by Peter Hann

UK: Summary of responses to consultation on digital services tax

July 19, 2019

On 11 July 2019 the UK government published a document summarising the responses to the consultation on the design of...

IMF report comments on Germany’s tax policy

July 19, 2019

On 10 July 2019, the IMF issued a report following the conclusion of the Article IV consultation with Germany. Germany’s...

World Bank approves grant to improve domestic revenue mobilization in Liberia

July 18, 2019

On 16 July 2019 the World Bank approved a grant to its International Development Association (IDA) to improve domestic revenue...

OECD and Brazil: Report on project to align transfer pricing rules with OECD standards

July 18, 2019

On 7 July 2019 the OECD and Brazil’s tax administration (RFB) published a report on the results of the work...

UK: OTS proposes changes to Inheritance Tax

July 6, 2019

Following a review of Inheritance Tax the UK’s Office of Tax Simplification (OTS) has proposed that the seven-year period within...

UK: Consultation on tax dispute resolution

July 4, 2019

On 2 July 2019 the UK government published for consultation draft Regulations to implement EU Council Directive 2017/1852 on tax...

WTO issues 2019 annual report

June 11, 2019

On 4 June 2019 the World Trade Organisation (WTO) published its annual report covering developments in 2018 and early 2019....

G20 Finance Ministers issue final communique

June 10, 2019

The communique issued following the meeting of G20 Finance Ministers and Central Bank governors on 8 and 9 June 2019...

OECD: Report to the G20 Finance Ministers on International Tax

June 10, 2019

On 10 June 2019 the OECD published its report on international tax to the G20 Finance Ministers and Central Bank...

OECD: Work plan on taxation of digital economy

May 31, 2019

The OECD reported on 31 May 2019 that a program of work has been agreed for work to reach agreement...

UN: Draft MAP Chapter for Handbook on Dispute Avoidance and Resolution

April 20, 2019

On 3 April 2019 an updated draft was released of the chapter on the mutual agreement procedure for the proposed...

UN: Draft Chapters for Handbook on Carbon Taxation

April 19, 2019

On 3 April 2019 the UN Subcommittee on Environmental Tax Issues released two draft chapters that when finalised are intended...

OECD: Taxing Wages 2019

April 19, 2019

On 11 April 2019 the OECD released Taxing Wages 2019 analysing developments relating to taxation and social security contributions for...

UN: Proposed updates to Model Tax Convention

April 19, 2019

On 3 April 2019 a number of papers were released by the UN in advance of the meeting of the...

UN: Draft updates to Practical Manual on Transfer Pricing

April 18, 2019

On 8 April 2019 the UN released draft updates to the United Nations Practical Manual on Transfer Pricing for Developing...

OECD: Call for Comments on Tax Morale and Developing Countries

April 16, 2019

On 10 April 2019 the OECD issued a call for comments on its work on tax morale. Tax morale is...