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torstenfensby
6 days ago13 min read
Will the Trump Administration pull the plug on the OECD's Pillar 1 & 2 Work?
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...
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torstenfensby
Dec 14, 20215 min read
Pillar 2 From the US Treasury's Perspective
If God exists, she's definitely on the US Treasury's side. That is the only reasonable explanation for the Pillar 2 agreement. To...
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torstenfensby
Dec 2, 20216 min read
Pillar 1 From the US Treasury's Perspective
1. Introduction Why has the global tax community agreed on a new, almost hopelessly complicated, multilateral and supranational,...
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torstenfensby
Nov 14, 20218 min read
Pillar 1: How far will the United States take its gunboat diplomacy?
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...
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torstenfensby
Nov 6, 20216 min read
Taxation of the Digital Economy - The UN is Stepping on the OECD's toes
(This blog was first published in Swedish on November 1, 2021) Introduction Most delegates participating in OECD meetings mainly act as...
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torstenfensby
Nov 6, 202110 min read
Taxation of the Digital Economy - Analysis of and Lessons Learned from a Swedish Debacle
This blog was first published in Swedish on October 15, 2021. It is published "as is" with no amendments made because of subsequent...
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torstenfensby
Nov 6, 20216 min read
Swedish Consultation Procedure on Proposed Tax Avoidance and Evasion Legislation is Dysfunctional
This blog was first published in Swedish on October 1, 2021. The text is published "as is" with no amendments made because of subsequent...
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torstenfensby
Nov 6, 20215 min read
The G20/OECD's pillar 1 is doomed to end up at history's rubbish dump
This blog was first published published in Swedish on September 15, 2021. The text is published "as is" with no amendments made because...
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torstenfensby
Nov 6, 20216 min read
G20/OECD pillars 1 and 2 - will developing countries be ripped off again?
This blog was first published in Swedish on September 1, 2021. It is published "as is" with no amendments made because of subsequent...
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torstenfensby
Nov 6, 20214 min read
Does the G20/OECD's minimum tax spell the end of tax havens?
(This blog was first published in Swedish on 15 August, 2021. It is published "as is" with no amendments made because of subsequent...
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