Capital Gains Tax will not...cannot...be enough.
Rishi Sunak is predicted to borrow £317bn extra in year end 2021 and we cannot predict how bad things are going to get between here and...
About Me
Specialties: Tax, Companies, international taxation topics and EU direct taxation
Grahame Jackson's Passles
Global minimum tax rate looms.
It is not often that specific international tax proposals are included in national level coalition agreements but it seems Belgium is so...
An indication of where the global minimum tax rate will be set?
The OECD has been working on the establishment of a global minimum tax rate as part of its Pillar 2 of its GLoBE proposals. It has plans...
Digital Services Tax under fire
The EU's attempt to assert its primacy in the world of anti-avoidance by imposing a digital services tax based on the location of the...
Article 116 - The Commission lays down a marker for a possible route to tax harmonisation
Article 116 of TFEU gives the EU the power to override any tax provision of a Member State which "is distorting the conditions of...
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