Posts by Peter Hann

OECD: Report on the Simplified and Streamlined Approach Under Amount B

February 21, 2024

On 19 February 2024 the OECD/G20 Inclusive Framework released the report on Amount B of Pillar One, following a previous...

UN: Guide on Tax Treaties for Investment Policymakers

February 15, 2024

On 13 February 2024 UNCTAD released a guide with the title Double taxation treaties: What investment policymakers need to know....

UK: Spring Budget Date Announced

February 15, 2024

The UK’s spring budget announcements will be delivered on 6 March 2024. There has been speculation that tax cuts will...

US: Taxpayers Given Greater Access to Energy Tax Credits

February 12, 2024

Under the provisions of the Inflation Reduction Act of 2022 (IRA) taxpayers have been given greater access to the benefit...

US: House Passes Bill to Extend Business Tax Provisions

February 2, 2024

On 1 February 2024 the House of Representatives voted to approve a Bill to expand the child tax credit and...

IMF Report Discusses the Economy of Slovenia

February 1, 2024

On 30 January 2024 the IMF issued a report following discussions with Slovenia under Article IV of the IMF’s articles...

IMF Comments on UK Fiscal Position

February 1, 2024

On 30 January 2024 the IMF held a press briefing on the latest update to the World Economic Outlook. During...

OECD releases ICAP statistics

January 31, 2024

On 29 January 2024 the OECD released the first aggregated statistics from the Forum on Tax Administration’s International Compliance Assurance...

UK: Taxpayer Perceptions of Third Party Educational Messaging

January 27, 2024

On 25 January 2024 HMRC published the results of research that was commissioned by them in relation to customer perceptions...

UK: Research on Taxpayer Perceptions of Personalised Digital Prompts

January 27, 2024

On 25 January 2024 HMRC published research they commissioned into taxpayer perceptions of personalised digital prompts. HMRC is introducing new...

UK: Transfer Pricing and Diverted Profits Tax Statistics

January 26, 2024

On 25 January 2024 HMRC published the latest set of statistics relating to transfer pricing and the diverted profits tax....

UK: Statistics on Venture Capital Trusts

January 26, 2024

On 24 January 2024 the UK released statistics on Venture Capital Trust (VCT) tax relief for the year 2021/2022. The...

OECD: Comments Received on Changes to the Commentary to Article 5

January 25, 2024

On 22 January 2024, the OECD published comments on proposed amendments to the commentary to Article 5 in relation to...

IMF Report Comments on Greece’s Economy

January 24, 2024

On 23 January 2024 the IMF issued a report following discussions with Greece under Article IV of the IMF’s articles...

IMF Report Comments on Finland’s Economic Position

January 24, 2024

On 23 January 2024 the IMF issued a report following discussions with Finland under Article IV of the IMF’s articles...

IMF Report Comments on Kenya’s Economy

January 24, 2024

On 17 January 2024 the IMF issued a report following consultations with Kenya under Article IV of the IMF’s articles...

OECD: Update of Estimated Revenue Gains from Pillar Two

January 21, 2024

On 9 January 2024 the OECD held a webinar to introduce the updated assessment of the projected economic impact of...

IMF Report Comments on the Sri Lankan Economy

January 21, 2024

On 19 January 2024 the IMF issued a report following discussions with Sri Lanka. The report notes that the economic...