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Dutch 2020 Budget: the end of an era The Dutch government has released its budget plans for 2020, as well as certain tax proposals. The introduction of a withholding tax on interest and royalties marks a significant policy shift. This measure and other key items of interest for international...
Introducing Insta-contracts In pursuit of reaching a wider audience, the New York Public Library (NYPL) recently ran a project to adapt classic literature to Instagram’s small screen story format. The NYPL worked alongside design agencies to prepare easily digestible content. The...
Overview of the 2020 Irish Budget – key tax measures On 8 October 2019, the Irish Minister for Finance made his 2020 Budget speech to the Irish Parliament. A number of unexpected measures were introduced by way of Financial Resolution with immediate effect. The remaining measures will be introduced through...
Dispute risk under the OECD Secretariat's “unified approach” In her overview of the OECD Secretariat's "unified approach",  Zoe Andrews mentioned that a robust dispute prevention and resolution mechanism will be needed.  Ease of administration is going to be important for market countries and multi-national...
The Future of Financial Regul-AI-tion We are proud to have contributed to a report on the opportunities afforded by artificial intelligence in the financial and professional services industry, which was published by the International Regulatory Steering Group yesterday. The report contains a...
Large consumer-facing businesses in scope of proposed new taxing right The Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and profit allocation). A separate public consultation document dealing with Pillar Two (remaining BEPS issues) is expected to...
New taxing right to be an overlay to the arm’s length principle The OECD Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and profit allocation). A separate public consultation document dealing with Pillar Two (remaining BEPS issues) is...
Now and tomorrow: European Commission assesses future of blockchain Today, the European Commission's Joint Research Centre published a flagship report exploring the challenges and impacts of blockchain and distributed ledger technologies.   The report offers an in-depth and practical understanding of blockchain, moving...
Directors of large French companies may be presumed French tax resident The French Draft Finance Bill for 2020, as published on 27 September, includes a provision introducing a presumption that individuals holding a corporate office in a large French company (i.e. a company which, together with its subsidiaries, has an annual...
International Tax Competitiveness The Tax Foundation has published its annual International Tax Competitiveness Index. Countries are ranked by competitiveness in respect of specific aspects of their tax regime. The index also provides an "overall" ranking which Estonia continues to lead:...