White collar crimes like tax evasion, bribery, and corruption are often concealed through complex legal structures and financial transactions facilitated by lawyers, accountants,
financial institutions and other "professional enablers" of such crimes. These crimes have significant impacts on government revenue,... [...]
This document sets out the new terms of reference, methodology and questionnaires for conducting the annual review of jurisdictions’ compliance with the BEPS Action 5 transparency
framework for the 2021-2025 period. Preferential tax regimes In January 2019, the OECD released... [...]
The stage 1 peer review assessments for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United
Arab Emirates and Viet Nam evaluate the efforts made by each jurisdiction to implement the Action... [...]
As recently discussed by Inu Manak in this blog, the US and the EU have both proposed using objective criteria to clarify the term "developing Member" in the WTO. Of course,
these are simply proposals. Developing Members will certainly resist strongly, and insist on the principle of self-selection, so any immediate outcome to such discussions [...]
At today's DSB meeting, the U.S. - Origin Marking Requirement (DS597) dispute was on the agenda. This dispute involves a complaint by Hong Kong against various U.S. measures
requiring that goods produced in Hong Kong must be marked to indicate that their origin is "China." Hong Kong made claims under the GATT, the Rules of Origin Agreement, [...]
Croatia and Malaysia have deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit
Shifting (Multilateral Convention or MLI), which now covers over 1700 bilateral tax treaties, thus underlining... [...]
On February 18, 2021, the European Union (EU) released an annex to the new trade strategy produced by its internal trade policy review, focused on WTO reform. While there are
many issues raised in the document, I would like to focus on a few notable changes to the EU’s reform proposal on special and differential treatment (SDT) from [...]
This note revisits the guidance issued by the OECD Secretariat in April 2020 on the impact of the COVID-19 pandemic on tax treaties. Unprecedented measures imposed or recommended
by governments, including travel restrictions and curtailment of business operations (broadly referred... [...]
Uganda has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2023. The commitment made by the
Minister of Finance, Planning and Economic Development, the honorable Matia Kasaija, makes Uganda the... [...]
A venture capitalist and political fundraiser was sentenced today to 144 months in federal prison for falsifying records to conceal his work as a foreign agent while lobbying
high-level U.S. government officials, evading the payment of millions of dollars in... [...]
