Tax

• OECD assesses proposed global tax accord’s impact

  The OECD report informs nations how their tax revenues and economies would be affected by the plan to overhaul international corporate tax rules.

• No global tax agreement this year, OECD says

  The new goal is mid-2021, but some nations impatient with the delay in addressing the tax challenges of digitalisation may decide to unilaterally adopt digital services taxes.

• European Commission will appeal Apple Irish tax decision

  The European Commission has decided to appeal an EU court’s decision that held that Ireland’s €13 billion in tax breaks to Apple violated the EU’s state aid rules.

• OECD still aims for global tax agreement this year

  Officials warn that failure to reach international agreement on the taxation of the digitalised economy could trigger trade disputes.

• Apple’s tax agreement with Ireland was lawful, EU court says

  The tech giant avoids, for now anyway, having to pay billions in back taxes the European Commission says it must pay.

• US partnership form being redesigned for international items

  To help standardise the format of international tax items, the US has proposed modifying its partnership tax return form.

• The OECD’s new reporting framework for the gig economy

  The model rules are designed to help tax authorities collect information on digital platform users’ income to ensure it can be taxed.

• Multinationals must document transfer-pricing changes

  The pandemic may require adjustments to transfer-pricing arrangements, and the time to document the changes is now.

• US offers tax relief for COVID-19 residency disruption

  The US Internal Revenue Service (IRS) provided relief to individuals and businesses whose tax residence might be affected by cross-border travel disruptions arising from the COVID-19 crisis, such as cancelled flights, border closings, or shelter-in-place orders.

• Taking stock of global economic responses to COVID-19

  What emergency tax and fiscal measures have nations worldwide been adopting during the pandemic? A new OECD report provides the answer and suggests paths forward during and after the crisis.

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