Posts by Peter Hann

UN Tax Committee considers transfer pricing and treaty issues

October 27, 2023

The 27th session of the UN Committee of Experts on International Cooperation in Tax Matters took place from 17 to...

OECD: Report to the Meeting of G20 Finance Ministers and Central Bank Governors

October 14, 2023

The OECD Secretary General’s report to the meeting of G20 Finance Ministers and Central Bank Governors covered the following issues:...

OECD: Multilateral Convention in Relation to Amount A of Pillar One

October 14, 2023

On 11 October 2023 the OECD’s Inclusive Framework released the finalised text of a multilateral convention in relation to Amount...

OECD: Sixth Annual Peer Review Report on BEPS Action 13

September 28, 2023

On 25 September 2023 the sixth annual peer review report was issued under BEPS Action 13, looking at the implementation...

OECD: Responses to Consultation on Amount B of Pillar One

September 22, 2023

On 20 September 2023 the OECD published the responses to the consultation on Amount B of Pillar One of the...

UN: High-Level Dialogue on Financing for Development

September 22, 2023

On 20 September 2023 the UN held a high-level dialogue on financing for development, including a session on Promoting inclusive...

Platform for Collaboration on Tax: Study of Carbon Pricing Metrics

September 19, 2023

On 8 September 2023 the Platform for Collaboration on Tax (PCT) issued a report on carbon pricing metrics. The PCT...

IMF Urges Lebanon to Improve Revenue Mobilisation

September 18, 2023

On 15 September 2023 the IMF issued a report following consultations with Lebanon under Article IV of the IMF’s articles...

G20 Leaders’ Declaration

September 10, 2023

The Declaration issued by the G20 leaders at their meeting on 9 and 10 September 2023 included the following points:...

OECD: Inclusive Forum on Carbon Mitigation Approaches

September 10, 2023

The Secretary General of the OECD prepared a report for the meeting of G20 leaders on 9 and 10 September...

OECD: Report to the G20 leaders meeting of September 2023

September 9, 2023

The tax report by the OECD Secretary General to the meeting of G20 leaders on 9 to 10 September 2023...

OECD: Taxation of Labour vs Capital Income – Focus on Higher Earners

September 5, 2023

An OECD Tax Working Paper published on 28 August 2023 looked at the different tax treatment of labour and capital...

ASEAN Requests a Review of the Global Minimum Tax

August 27, 2023

On 19 August 2023, at the ASEAN Economic Ministers’ meeting, the Chair of the ASEAN Investment Area (AIA) Council called...

UK: Statistics on Creative Industries Tax Relief

August 25, 2023

On 24 August 2023 HMRC published updated statistics for creative industries tax relief, showing that GBP 1.66 billion was paid...

IMF Report Suggests Tax Reforms for Kuwait

August 24, 2023

On 23 August 2023 the IMF issued a report following discussions with Kuwait under Article IV of the IMF’s articles...

IMF: International Tax Spillovers and Tangible Investments

August 24, 2023

On 4 August 2023 an IMF working paper was published with the title International Tax Spillovers and Tangible Investments, with...

UN: Report of the Secretary General on Promoting Inclusive Tax Cooperation

August 23, 2023

An advance unedited report released by the UN Secretary General on 8 August 2023 considered the Promotion of inclusive and...

OECD: Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading

August 9, 2023

On 8 August 2023 the OECD issued policy guidance for policymakers and practitioners on managing the problem of Illicit Financial...