What's the Outlook on Tax Certainty for MNEs Subject to Amount A?
Readers who follow international tax developments will be familiar with the political dynamic that led to last year's unprecedented agreement among 137 countries on the so-called two-pillar solution regarding taxation of business profits of multinational enterprises (MNEs). Numerous countries' piecemeal adoption of digital services taxes and other unilateral tax measures aimed at nonresident MNEs provoked retaliatory action by the US in the form of tariffs, or the threat of tariffs, on a wide range of exports to the US from those countries.
You might also be interested in
November 2024 | Carbon Minefields Oil and Gas Exploration Monitor
In October 2024, 20 oil and gas exploration licences were awarded across three countries, with a significant portion granted by Brazil.
The WTO and Fisheries Subsidies: Where are we, exactly?
What are the latest developments in WTO fisheries subsidies negotiations, focusing on marine conservation, community impact, and sustainable fishing practices? Tristan Irschlinger offers a comprehensive overview explaining key aspects of the agreement, ongoing discussions, and what’s at stake for global fishery sustainability.
COP 29 Must Deliver on Last Year’s Historic Energy Transition Pact
At COP 29 in Baku, countries must build on what was achieved at COP 28 and clarify what tripling renewables and transitioning away from fossil fuels means in practice.
Adding Fuel to the Fire: How export restrictions can exacerbate climate change’s impacts on global food security
Higher temperatures will likely reduce agricultural yields and production in most countries, raising global food prices and worsening food security. Avoiding export restrictions is crucial.