The Peruvian Tax Court (Tribunal Fiscal) denied the application of the favourable withholding tax rate provided for in Article 12...
Simplification was a key theme of the public consultation on the OECD’s two-pillared international tax reform proposal. Zoe Andrews has...
The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged...
Following my blog on the (non-)amendment of the Dutch participation exemption for substance-less holding companies, this blog considers...
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In her overview of the OECD Secretariat's "unified approach", Zoe Andrews mentioned that a robust dispute prevention and resolution...
On 2 July 2019, the Dutch government published a bill implementing the second EU anti-tax avoidance directive (ATAD 2). Once enacted, the...
Earlier today, the OECD's G20 Inclusive Framework on BEPS published a Programme of Work to Develop a Consensus Solution to the Tax...