Forum on International Tax Policy
Torsten Fensby

Introduction Article 48 and Annex 1 of the draft  Multilateral Convention to Implement Pillar One’s Amount A (MLC) state that the U.S....

1.    Introduction [1] The mood at the OECD's tax secretariat is unlikely to have been at its best after Donald Trump's electoral victory...

If God exists, she's definitely on the US Treasury's side. That is the only reasonable explanation for the Pillar 2 agreement. To...

1. Introduction Why has the global tax community agreed on a new, almost hopelessly complicated, multilateral and supranational,...

1. Background Despite the OECD's Pillar 1 agreement on 8 October, a number of policy issues still remain to be resolved. By far the most...

(This blog was first published in Swedish on November 1, 2021) Introduction Most delegates participating in OECD meetings mainly act as...

This blog was first published in Swedish on October 15, 2021. It is published "as is" with no amendments made because of subsequent...

This blog was first published in Swedish on October 1, 2021. The text is published "as is" with no amendments made because of subsequent...

This blog was first published published in Swedish on September 15, 2021. The text is published "as is" with no amendments made because...

This blog was first published in Swedish on September 1, 2021. It is published "as is" with no amendments made because of subsequent...

(This blog was first published in Swedish on 15 August, 2021. It is published "as is" with no amendments made because of subsequent...