The Organization for Economic Cooperation and Development (OECD) has identified the tax challenges arising from the digitalization of the economy as one of the main areas of focus of the Base Erosion and Profit Shifting
Continue Reading Announced, proposed and implemented: Developments in Digital Services Tax in key European jurisdictions

On January 9, 2021, China’s Ministry of Commerce (MOFCOM) issued the Rules on Counteracting Unjustified Extra-territorial Application of Foreign Legislation and Other Measures (the Blocking Rules).[1] The Blocking Rules establish a regulatory framework for
Continue Reading China’s Blocking Rules: New trade-compliance dilemmas for third-country companies

The OECD Secretariat has issued updated guidance on the tax treatment of the cross-border working arrangements impacted by the COVID-19 pandemic. Its tax scenarios address creation of permanent establishments, interruption of construction sites, changes in
Continue Reading OECD publishes guidance on the tax impact of cross-border working arrangements during the COVID-19 pandemic

International trade generally takes place without significant dispute. However, in the event of unfair or adverse trading practices (such as dumping, injurious subsidies or an unforeseen surge in goods imported into a certain jurisdiction), affected
Continue Reading What happens when trade goes wrong? Understanding trade remedies and what they mean for you