International Tax Report

Grace Perez-Navarro provides an update on the OECD’s efforts to modernise the international tax system.

Saniya Surana considers the implications for tax of the first budget under Nirmala Sitharaman.

Ireland has a proven track record of engaging in the international tax reform agenda and has been an active participant at the EU and OECD level on these important developments. Catherine O’Meara and Olivia Long explain.In terms of general action on..

Mark Woltersdorf and Larry Nevsky consider the detail of the provisions found in Section 212.3 of the Income Tax Act, including their purpose and some application examples.

Following the adoption of the so-called “GAFA Tax” ondigital services, Siamak Mostafavi and Fabrice Korenbeusser consider whether itis a temporary fix to the taxation of the digital economy.