Categoria: 2025

BRUSSELS | 27 JANUARY 2025 Trump Issues Executive Order Withdrawing US from OECD Global Tax Deal In a suite of executive orders issued immediately following his inauguration last week on 20 January, President Trump issued a memorandum outlining his administration’s stance on the OECD’s Global Tax Deal. The Order states that the global minimum tax agreement, supported by the [...]

BRUSSELS | 20 JANUARY 2025 OECD Makes New Tools Available for Administering Global Minimum Tax  On 15 January 2025, the OECD’s Inclusive Framework on Base Erosion and Profit Shifting (BEPS) introduced new tools and guidance updates to support the administration of the Pillar 2 global minimum tax. These include a centralised record of qualified domestic rules, revisions to [...]

BRUSSELS | 13 JANUARY 2025 Negotiations on Terms of UN Framework Convention for International Tax Cooperation to Start in February 2025  The formal negotiations to draft the terms of the Framework Convention on International Tax Cooperation are set to begin with an organisational session at the United Nations Headquarters in New York from 3 to 6 February [...]