This briefing reviews the latest international corporate tax developments: the BEPS framework and its 15 Actions, the EU/UK implementation of Pillar Two global minimum tax (15%), the impact of the US “One Big Beautiful Bill” on Pillar Two and Digital Services Taxes, and the new DAC 9 directive simplifying top-up tax filings for multinational groups.
In response to the surge in crypto-asset transactions and rising tax evasion risks, the European…
The notion of tax substance is frequently invoked in international tax discussions, yet its…
Tax Game No. 18 dealt with the deduction of social security contributions from salaries and the…
Maldives is an island nation heavily depended on foreign investments in the Tourism industry. This…
Digitisation and the legacy of the COVID-19 pandemic have normalized remote work, with many foreign…
KBCPA (Kingdom of Saudi Arabia) is an independent member firm of JPA International. This short…
