IMF report looks at tax reforms in Morocco

10 February, 2022

On 9 February 2022 the IMF published a report following discussions with Morocco under Article IV of the IMF’s articles of association. After contracting in 2020, the economy is estimated to have grown by 6.3% in 2021. GDP growth is projected

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OECD: Consultation on draft rules for nexus and revenue sourcing under Pillar One

09 February, 2022

On 4 February 2022 the OECD published a public consultation document entitled Pillar One – Amount A: Draft Model Rules for Nexus and Revenue Sourcing, requesting input from stakeholders on the nexus and revenue sourcing rules under Amount A of

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EU: Role of Environmental Taxation in Supporting the Transition to Sustainability

09 February, 2022

On 7 February 2022 the European Environment Agency (EEA) issued a briefing entitled The role of environmental taxation in supporting sustainability transitions. This examines trends in taxes on pollution, greenhouse gases and resource use and

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IMF report on Israel’s economy recommends tax changes

08 February, 2022

On 7 February 2022 the IMF published a report on Israel’s economy following discussions under Article IV of the IMF’s articles of agreement. The IMF notes that Israel managed the pandemic well, providing effective government support to the

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Ghana Revenue Authority Proposes Revisions to Tobacco Tax

05 February, 2022

On 26 January 2022 the Ghana Revenue Authority (GRA) announced that revisions to the Tobacco Tax will be implemented later this year after consultations with relevant stakeholders are completed. The GRA intends to introduce a combination of

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IMF: Report Looks at Japan’s Economic Position

31 January, 2022

On 27 January 2022 the IMF issued a report on Japan’s economy following consultations under Article IV of the IMF’s articles of agreement. The report notes that Japan’s economy has begun to recover from the pandemic following a supportive

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Switzerland: Review of international financial and tax developments in 2021

29 January, 2022

On 25 January 2022 Switzerland’s State Secretariat for International Financial Matters published its summary for 2021 entitled: Swiss financial and tax centre in 2021: more sustainable, more digital and in good shape despite the pandemic. The

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OECD: Second Stage Peer Review of Guernsey under BEPS Action 14

28 January, 2022

On 24 January 2022 the OECD issued the stage 2 peer review report assessing Guernsey’s compliance with the minimum standard under Action 14 of the project on base erosion and profit shifting (BEPS). Action 14 is concerned with making tax dispute

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OECD: Stage Two Peer Review Report on Jersey under BEPS Action 14

27 January, 2022

On 24 January 2022 the OECD’s Inclusive Framework published the stage 2 peer review report on Jersey’s compliance with the minimum standard under Action 14 of the project on base erosion and profit shifting (BEPS). Action 14 is concerned with

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OECD: Stage Two Peer Review Report on Serbia under BEPS Action 14

25 January, 2022

On 24 January 2022 the OECD’s Inclusive Framework released the stage 2 peer review report on Serbia’s compliance with the minimum standard under Action 14 of the project on base erosion and profit shifting (BEPS). The minimum standard under

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OECD releases latest edition of the Transfer Pricing Guidelines

24 January, 2022

On 20 January 2022 the OECD released the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The latest edition of the guidelines includes changes made to the 2017 edition by reports issued by

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IMF: Report on the Economy of Hong Kong SAR

22 January, 2022

On 20 January 2022 the IMF published a report on the economy of Hong Kong SAR (China) following discussions under Article IV of the IMF’s articles of agreement. Hong Kong SAR's economy has recovered strongly from a number of domestic and

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WTO: Five Aims for the WTO Member Countries in 2022

18 January, 2022

A blog post on 10 January 2022 from the WTO Deputy Director General Ms Gonzalez looked at five important tasks for the WTO in 2022. Response to the pandemic The WTO members need to deliver a trade and health response to the pandemic, in view

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Slovak Republic: OECD considers reforms to strengthen the recovery and future growth

17 January, 2022

On 13 January 2022 the latest OECD Economic Survey of the Slovak Republic was issued. The report notes that Slovakia’s recovery plan, supported by the EU, can give a boost to the economic recovery and growth, although there are downside

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UK: Consultation on Implementing the Global Minimum Tax

13 January, 2022

On 11 January 2022 the UK launched a consultation on the implementation in the UK of the OECD agreement on Pillar 2, the global minimum tax. The consultation is looking for views on the implementation and administration in the UK of the OECD’s

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IMF: Report Examines the Economy of Mozambique

09 January, 2022

On 21 December 2021 the IMF issued a report following discussions with Mozambique under Article IV of the IMF’s articles of agreement. The report notes that Mozambique needs to take decisive policy action to ensure that its debts are

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IMF: Report Looks At Jordan’s Fiscal Position

09 January, 2022

On 20 December 2021 the IMF released a report following the third review under Jordan’s extended arrangement. The report noted that Jordan has remained on course with the reform program supported by the IMF, with macroeconomic stability

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IMF: How Taxes Can Support Growth in Latin America and the Caribbean

06 January, 2022

On 14 December 2021 the IMF published a Country Focus on the role of taxation in the Latin America and Caribbean (LAC) region. The analysis is based on the IMF’s latest Regional Economic Outlook for the region. The IMF notes that the public

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