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July 10, 2024, 5:28 PM GMT+1


OECD ASKS FOR INPUT ON GLOBAL MINIMUM TAX RETURN INSTRUCTIONS

By Lauren Vella

Lauren Vella
Reporter


The OECD on Wednesday asked for feedback on its instruction guide for a form
companies use to comply with the global minimum tax rules.

The OECD’s draft user guide for the GloBE Information Return, or GIR, includes
information on the specific data required, providing explanations about the
global minimum tax safe harbors, jurisdiction codes, excluded entities, and
ownership.

 * Parts of the 15% global minimum tax, which is part of the international tax
   deal agreed to by over 140 countries in 2021, went into effect in about three
   dozen countries this year.
 * Multinational companies making over 750 million euros ($812 ...


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CORPORATE TRANSPARENCY ACT DISCLOSURE DEADLINE REINSTATED (1)

The Fifth Circuit lifted a nationwide injunction that blocked enforcement of the
Corporate Transparency Act, finding that the federal government is likely to
prevail in a constitutional challenge to the disclosure law.


IRS CALLS CRYPTO STAKING TAXABLE IN RESPONSE TO LEGAL CHALLENGE

Staking a cryptocurrency should induce a tax liability as soon as it is done,
the US government says.


PILLAR ONE OF GLOBAL TAX REFORM FACES A TIPPING POINT IN 2025

Baker McKenzie attorneys examine Pillar One challenges, saying political
considerations will play a greater role in decisions to adopt changes to global
tax policies.


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HEALTH SAVINGS ACCOUNTS POISED FOR COMEBACK UNDER REPUBLICANS

Republicans have a new chance to expand health savings accounts offered by
employer plans when Congress reconvenes in 2025, revisiting a divisive policy
that some Democrats support even as others denounce it as a tax break for the
wealthy.


WEEK IN INSIGHTS: AUSTRALIAN NEWS TAX TO EVEN OUT DIGITAL ECONOMY

This week, experts examined the Treasury’s notice on the OECD’s transfer pricing
method, tax controversy related to the TCJA that could arise next year, and
more.


BIDEN SIGNS US SPENDING DEAL THAT AVERTS A GOVERNMENT SHUTDOWN

President Joe Biden signed funding legislation to keep the US government
operating until mid-March, avoiding a year-end shutdown and kicking future
spending decisions into Donald Trump’s presidency.

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