by Brian Garst | Apr 24, 2020 | Opinion and Commentary
This article appeared in IFC Review on April 2, 2020. Negotiations within the Organisation for Economic Cooperation and Development (OECD) to reach agreement on new rules governing taxation of cross-border economic activity have been underway for some time now, yet...
by Andrew F. Quinlan | Jan 31, 2020 | Blogs, Tax Competition, Tax Harmonization, Taxation
My colleague Dan Mitchell recently provided any overview of the tax fight between the U.S. and the E.U. over taxing digital businesses. He aptly summarized: “all you really need to understand is that European politicians view American tech companies as a...
by Brian Garst | Aug 3, 2019 | Opinion and Commentary
Originally published by Cayman Financial Review on August 2, 2019. If you read any new tax policy reports produced by the Organisation for Economic Cooperation and Development (OECD), or listen to its public communications, you are likely to encounter the word...
by Andrew F. Quinlan | Aug 2, 2019 | Opinion and Commentary
Originally published by Cayman Financial Review on August 2, 2019. The 20th OECD Forum was held 20-21 May in Paris. This year’s theme was World in EMotion, which “aimed to reflect on how globalisation and digitalisation are stirring perceptions, emotions and responses...