Global Tax Policy and Controversy


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New Zealand a front runner on BEPS implementation

New Zealand, which prides itself on having a large impact relative to its size, has strongly supported the BEPS process.

2017 Global tax policy outlook

We highlight government proposals for legislation, offer an overview of global tax policy trends and review individual countries’ policy developments.

Coming into focus: tax transparency’s new normal

We assess key transparency and disclosure global developments from December 2016 to April 2017, along with insights and analysis from EY professionals.

US tax reform outlook has potential global effects

Two proposals have sparked intense interest: the Blueprint’s limits on deductibility of interest expense and introduction of a border adjustment tax.

Q&A with OECD Multilateral Instrument group chair

OECD ad hoc group chairman Mike Williams offers a progress report on the multilateral instrument (MLI) and a look ahead.

IMF/OECD deliver report addressing tax certainty

The IMF/OECD report explores the nature of tax uncertainty, its main sources and effects and outlines practical approaches for a more certain tax environment.

How should multinationals prepare for the CCCTB?

Some stakeholders have an appetite for further corporate transparency measures beyond BEPS, and the European Commission clearly favors the common consolidated corporate tax base (CCCTB).

Australia first to signal intent to adopt the MLI

Australia became the first country to signal its position on the Multilateral Instrument, with the country’s treasury releasing a paper outlining its preliminary adoption approach.

BEPS changes are coming to Hong Kong’s tax regime

Hong Kong has taken steps to demonstrate its commitment to aligning its tax regime with the coherence, substance and transparency underlying the BEPS initiative.

Israel approves innovation box regime

The regime has been designed as part of an initiative to transform Israel into one of the most attractive jurisdictions for technology companies.

Singapore clarifies use of anti-avoidance rule

With BEPS and global calls for greater transparency and governance in taxation, Singapore is upgrading its enforcement and compliance processes to meet the new benchmarks.

Brexit and UK taxation

While taxation is a relatively undeveloped aspect of the acquis communautaire, given Member States’ reluctance to cede fiscal sovereignty to the EU, the tax implications of Brexit will be substantial.

An interview with Pascal Saint-Amans

Insights from Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration of the Organisation for Economic Cooperation and Development.

G20 leaders focus on promoting growth through tax policy

As expected, the G20 leaders have pledged to use tax policy to promote innovation-driven, inclusive growth and to strengthen economic governance through heightened transparency and international tax cooperation.

The EU’s tax agenda for 2016/2017

The rapid adoption in 2016 of two major tax directives and the publication of an ambitious Action Plan on VAT reflect the tenacious new approach of the European Union (EU) to improving corporate tax transparency and tackling valueadded tax (VAT) fraud.

GST: A new era of cooperative federalism in India

The Indian Parliament in early August 2016 finally approved the constitutional amendment required for the implementation of the Goods and Services Tax (GST).

UK amends mandatory requirement for businesses to publish tax strategy

Finance Bill 2016 introduced the requirement for certain businesses in the UK to publish their tax strategy as it relates to or affects UK taxation.