Free Talking Points currently available
Ukraine - The Impact of War on Tax Policy – Lessons from Ukraine
Russia’s military invasion of Ukraine has demanded urgent changes to Ukrainian tax policy, resulting in the adoption of over 20 tax-related laws since the war began in February 2022. The parliament has prioritized measures that ease the tax burden on businesses, whose trade has faced unprecedented challenges. Tetyana Zhuravska’s article discusses some of the lessons learned, points out the crucial wartime tax policy developments and comments on further proposals.
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European Union - Will the European Union Fall in Love with DEBRA?
The European Commission has proposed a new directive to more closely equalize the income tax treatment between equity and debt financing for corporations doing business in EU Member States. Carla Valério examines the details of the proposal – with the clever acronym DEBRA – and looks at what it could mean for European corporations and capital markets, if adopted.
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How Will the World Finally COP to the Realities of Pricing Carbon?
Carbon pricing was high on the agenda at last year’s United Nations Climate Change Conference, known as COP26. Rafael Barbosa de Sousa explains what tax professionals need to know about carbon pricing and carbon taxation, and cautions policymakers to carefully consider all the consequences – intended and unintended – before enacting carbon taxes.
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Crossing the Digital Services Tax Divide – But Is It Worth the Journey? by George L. Salis
Despite compelling legal and constitutional barriers to digital services taxes (DSTs) in the United States, more states are moving forward with EU-style DST taxing models in the post-COVID economy. How did we get here, and what do tax professionals need to know about this growing trend?
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United States/OECD/International - Will Democrats Fall into Their Own Trap on Pillar Two? by Alex M. Parker
The Biden administration touted the OECD’s July announcement of a global agreement on the Pillar Two minimum tax as a major foreign policy achievement, which it was. Alex M. Parker examines how Congressional Democrats’ efforts to enact a US domestic minimum tax at odds with Pillar Two may backfire.
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