How is taxation evolving as we emerge from crisis planning and into recovery?
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A global corporate tax rate of at least 15% was agreed upon by 130 countries, the Organisation for Economic Co-operation and Development has announced.
A new paper published by CFE Tax Advisers Europe aims to stimulate wide stakeholder discussion on how to ensure ethical professional judgment across all tax advisers in Europe, irrespective of their status.
A new paper adopted by the European Commission sets out plans to promote a robust, efficient and fair business tax system in the EU, supporting post-pandemic recovery and boosting public revenues in the future.
National insurance has come a long way since it was first introduced 110 years ago. Has it strayed too far from its original purpose, or does it need to go further?
COVID-19 is likely to further spur the global trend towards tax digitalisation. David Lyford-Smith from ICAEW’s Tech Faculty considers changes that will help automate processes to make them more efficient and points to ongoing challenges, such as digital exclusion.
How can tax systems help solve the climate emergency? Is it possible to tax digitalised businesses? And what tax challenges and solutions do ageing populations pose?
If the UK’s tax system is to grasp the opportunities of digitalisation and simplification, it needs to consider moving the start of the tax year. ICAEW Insights spoke to Dr Brian Keegan from Chartered Accountants Ireland about how the Irish navigated the change in 2002.
Earlier this year, the Supreme Court ruled on a landmark employment law case involving Uber. Mark Hammerton, partner at law firm Eversheds Sutherland, explores the fallout and what it means for tax.
With the pandemic increasing pressure on public finances, could this prompt overdue discussions on tax reform? ICAEW's Head of Tax Frank Haskew and independent adviser Martin Wheatcroft reflect on recent announcements and challenges facing the Chancellor.
The pandemic has presented governments with opportunities to reform their tax systems and introduce incentives to encourage investment and post-pandemic growth.