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G24 welcomes ongoing discussion on UN Framework Convention on tax, hopes it will generate new fiscal revenue for EMDEs and calls upon IMF and World Bank to collaborate in the UN process as they had done for OECD led efforts. (Para 13) UN DESA OECD Tax imf.org/en/News/Articl…

Interesting idea of source taxation of individuals. I also agree with Prof Brauner that movement towards formulary apportionment of international income is irreversible.

After interventions from Belgium and Australia insisting on addressing the less controversial issues and seeking common ground, a round of interventions from Ghana, Jamaica, India and ATAF argue that the terms of reference should be concrete and should give some direction to what

About half of all European OECD countries have either announced, proposed, or implemented a DST. Read more: hubs.ly/Q02wl7bg0 Cristina Enache

🤝 The United Nations ad hoc committee recently concluded the first round of negotiations for the terms of reference for a new #UNTaxConvention. So, what happens next? 🔗See what our co-Research Director Martin Hearson (@[email protected]) has to say of the sessions here: ow.ly/c6aJ50RGO3S #TaxTwitter

This is one part of the story (share in total tax collected). The other part is the effective tax rate for top 1%,i.e., tax as a percentage of their income as compared to 'middle class' (share of tax paid out of total income). ATR in chart=ETR? Don't think so.

IF hopes finalize Pillar 1 and open MLC for signature by end of June - Statement by Co-Chairs of IF oecd.org/tax/beps/state…

Zero draft of the TOR for UN Frame work Convention includes commitment for fair allocation of taxing rights including equitable taxation of MNEs and effective taxation of HNIs; financing.desa.un.org/sites/default/… ATAF OECD Tax WATAF

An informative paper. It does not consider impact of WHT, which means revenues from Pillar 1 may be lower for developing countries than the estimates in the paper. A great initiative by South Centre ATAF and WATAF

Great !

Canada's DST is now effective. In-scope revenue from 1st January,2022 liable for DST of 3%. The first payment for the period 01.01.22 till 31.12.24 is due on 30.06.25. OECD Tax ATAF WATAF UN DESA

Based on inputs received on Zero Draft, the Bureau of The Ad hoc Committee has published a draft terms of reference for a UN Framework Convention, which will be discussed at the upcoming meeting of the Committee beginning on 29th of July. linkedin.com/posts/rasmi-ra…

G20 Ministerial declaration on International Tax Cooperation- Relevant extracts on P1P2, EOI on Real Estates and UNFCITC linkedin.com/posts/rasmi-ra… G20 South Africa OECD Tax UN DESA ATAF WATAF South Centre

UN Ad hoc Tax Committee on International Tax Cooperation- Chair's Proposal on Draft TOR (as of 3rd August,2024) financing.desa.un.org/sites/default/… #untaxconvention #internationaltaxcooperation #beps #iff #developingcountries

The UN Ad hoc Committee on International Tax Cooperation is set to adopt the ToR for a UN Framework Convention today. linkedin.com/posts/rasmi-ra…

The ToR for UN Framework Convention on International Tax adopted by Ad hoc Committee. A historic step forward ! Understandably, some Member States have some reservations. Hopefully, all Member States will continue to engage in the next step and reach consensus on the Convention

IMF Growth Projections: 2025 🇺🇸US: 1.8% 🇩🇪 Germany: 0.0% 🇫🇷France: 0.6% 🇮🇹Italy: 0.4% 🇪🇸Spain: 2.5% 🇬🇧UK: 1.1% 🇯🇵Japan: 0.6% 🇨🇦Canada: 1.4% 🇨🇳China: 4.0% 🇮🇳India: 6.2% 🇷🇺Russia: 1.5% 🇲🇽Mexico: -0.3% 🇸🇦KSA: 3.0% 🇳🇬 Nigeria: 3.0% 🇿🇦RSA: 1.0%

I was reminded that today is Friendship Day and so I thought hard about my definition of a close friend. I recognised that my true friends are those with whom I don’t hesitate even for a nano-second before saying what’s on my mind. No filters, no fear, just ease. Here’s to