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Taxation law

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What is a global minimum tax and what will it mean?

Finance ministers for the G7 reached an agreement on Saturday supporting a global minimum tax rate of at least 15%. Here’s how it would work and what might happen next.

Article Taxation law Advanced

Global company tax could bring EU multi-billion-euro windfall

An independent report said the US-proposed minimum global effective tax rate of 15% would bring in an additional €50 billion of tax for the EU.

Article Taxation law Advanced

OECD assesses proposed global tax accord’s impact

The OECD report informs nations how their tax revenues and economies would be affected by the plan to overhaul international corporate tax rules.

Article Taxation law Advanced

No global tax agreement this year, OECD says

The new goal is mid-2021, but some nations impatient with the delay in addressing the tax challenges of digitalisation may decide to unilaterally adopt digital...

Article Taxation law Advanced

European Commission will appeal Apple Irish tax decision

The European Commission has decided to appeal an EU court’s decision that held that Ireland’s €13 billion in tax breaks to Apple violated the EU’s state aid rules.

Article Taxation law Advanced

The Authorized OECD Approach to a U.S. Permanent Establishment

This article provides an overview of applying U.S. domestic tax law and a U.S. income tax treaty to a foreign corporation.

Article Treaties Intermediate

The Orphan Drug and Research Tax Credits: The “Substantially All” Rule

This article examines the methods for computing qualified wages in situations where a taxpayer conducts qualified research and clinical testing.

Article Taxation law Intermediate

Presenting Financial Information with Impact

This course shows you how to present financial information with credibility and flair.

Course – Online Communication Foundational