租税法の展開を中心に、そのおりおりに思ったことの断片をつづります。著者は大学につとめる研究者。Candid and biased, and hopefully stimulating, comments on recent tax developments in Japan (and other matters).
2021年10月21日付けの声明
米国Treasuryサイト Joint Statement from the United States, Austria, France, Italy, Spain, and the United Kingdom, Regarding a Compromise on a Transitional Approach to Existing Unilateral Measures During the Interim Period Before Pillar 1
英国HMTサイト Statement on transition to new Pillar 1 international tax rules
日本時間10月22日正午のNHKニュースでも流れていた
USTRのコメント
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