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

Chile’s Tax Administration (SII) has issued Resolution Ex. SII 133-2024 on 26 December 2024, establishing the updated daily interest rate for late tax payments in accordance with the Tax Compliance Law (Law No. 21.713). As per this resolution,

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

The Organisation for Economic Co-operation and Development (OECD) has released an announcement inviting public feedback on a draft toolkit published on 13 December 2024. This toolkit aims to assist developing countries address tax policy and