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Global Minimum Tax Rate – its impact on the world of aviation
There has been much commentary recently about the OECD’s proposal for countries to introduce a global minimum tax rate.
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There has been much commentary recently about the OECD’s proposal for countries to introduce a global minimum tax rate.
Publication
On 21 December 2023, the Court of Justice of the European Union (CJEU) rendered a decision (case C 288/22 TP vs. Adminis...
Publication
As of 1 January 2024, the Income Inclusion Rule (IIR) of the OECD Pillar 2 proposal will impose an additional tax on the...
Publication
There has been much commentary recently about the OECD’s proposal for countries to introduce a global minimum tax rate.
Publication
On 21 December 2023, the Court of Justice of the European Union (CJEU) rendered a decision (case C 288/22 TP vs. Adminis...
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