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Pillar 2 – will it benefit the BRICS economies?
Online Published Date : 24 October 2019 | Appeared in issue: September 2019 - 23 October 2019
Folllowing his previous commentaries on the impact of the OECD’s anti-avoidance work on the emerging economies of Brazil, Russia, India, China and South Africa, Dr Peter Wilson presents some further analysis on the latest phase of the BEPS..
International Tax Report
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A new French tax on digital services
Online Published Date : 25 October 2019 | Appeared in issue: July/August 2019 - 28 August 2019
Following the adoption of the so-called “GAFA Tax” on digital services, Siamak Mostafavi and Fabrice Korenbeusser consider whether it is a temporary fix to the taxation of the digital economy.