UK publishes digital services tax guidance

Under an October 21 agreement between the United States and Austria, France, Italy, Spain, and the UK, the European countries can keep their existing digital services taxes in place pending implementation of Pillar 1 of the OECD global tax deal; however, multinational groups . . .

The 2022 budget statement presented by the finance minister of Trinidad and Tobago on October 4 includes several business tax measures, including incentives for digital sector start-ups, a research and development (R&D) capital allowance, and a reduced . . .

The historic October 8 agreement on a global minimum tax and new rules for allocating taxing rights for large multinationals both firms up issues left open in the initial July statement and reflects concessions that were made to bring into the deal a few new countries, including . . .