SouthViews

SouthViews No. 191, 13 March 2020

India and recent updates on the OECD/G20 Inclusive Framework’s Two-Pillar Approach

By Subhash Jangala

The Organisation for Economic Co-operation and Development (OECD)/Group of Twenty (G20) Inclusive Framework in its January 2020 Statement has affirmed the commitment to arrive at a consensus-based solution to the tax challenges arising out of digitalization of the economy by the end of 2020 and take forward the on-going discussion on the two-pillar approach. This article examines some of the key issues in the Statement for developing countries, such as the scope, new nexus rules, role of accounting standards and proposed source rules. India’s proposal on profit attribution through a two-factor apportionment using employees and assets is mentioned as a potential option for country-wise thresholds in the new nexus.

(more…)

SouthViews No. 190, 26 February 2020

Appeal in ISDS: Appealing for the Host State?

By Grace L. Estrada

Reforms to Investor-State Dispute Settlement (ISDS) are being discussed in the United Nations Commission on International Trade Law (UNCITRAL) Working Group III.  One possible reform is the development of an appellate mechanism, either as part of the proposed two-tier standing investment court, or as a stand-alone appellate mechanism.  From the perspective of developing countries as host states that face possible claims from investors, how appealing is an appellate mechanism in ISDS?

(more…)

0

Your Cart