The Trump administration released a memorandum to the Treasury Secretary and the US Trade Representative instructing them to withdraw from the OECD’s “Global Tax Deal” on 20 January 2025. This initiative includes the Pillar One and Pillar Two

The OECD has published a compilation of qualified domestic rules together with other tools to streamline the co-ordinated administration of the global minimum tax on 15 January 2024. Central record of legislation with transitional qualified

On 15 January 2025, A key part of the OECD/G20 BEPS Project addressed the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground breaking plan to update key elements of the

The OECD has released a working paper titled MNE Business Functions and Corporate Taxation on 13 January 2025, exploring how multinational enterprises (MNEs) adjust their business activities within a jurisdiction in response to corporate tax

The OECD released a statement from the co-chairs of the OECD/G20 Inclusive Framework on BEPS on 13 January 2025.  This update highlights the progress made toward finalising Pillar One of the two-pillar solution, designed to address the tax

Belgium’s tax authorities have issued two circular letters -  Circular 2024/C/82 and Circular 2024/C/83 - on 13 December 2024 - providing clarity on specific aspects of the controlled foreign company (CFC) rules introduced in 2023. The amended