Africa

Kenya: embracing the two-pillar approach

Samuel Okumu, Rödl & Partner Limited, discusses the OECD-Kenya Revenue Authority’s three-day workshop in Naivasha, Kenya in late January to assess Kenya’s efforts in enacting the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS).

Digital Economy

EU consults on adapting VAT rules to digital age

The European Commission on January 21 announced the launch of a consultation on how the value-added tax (VAT) system can be updated to adapt to the digital economy and new business models while also reducing burdens and costs for businesses; the consultation is being held in advance of . . .

Americas

Mexico proposes new transfer pricing rules of the game

Jesús Aldrin Rojas M., QCG Transfer Pricing Practice, discusses the Mexican government’s September 8 decree that would modify the transfer pricing regime to enhance its effectiveness as a tax collection and audit instrument for the tax authorities, providing new and aggressive rules of the game for . . .