As the end of March coincides with the Easter break, we will close off this month slightly early. More on that later. Let’s first talk tax.
Top posts:
- Amount B not very popular (https://lnkd.in/eweh_h-8)
- QRTCs not necessarily fatal for P2 (https://lnkd.in/emT9a3ux)
- The new Art 12A UN MC proposal reveals UN politics (https://lnkd.in/eCh2u2Yj)
News:
- Tax justice activists held several conferences. Anna Gunn attended one, story here: https://lnkd.in/g6_6SHq8
Tax technical sideroads:
- TP on group loans with implicit support (https://lnkd.in/e-qZjh4m)
- Tax technology and tax requirements in perpetual competition (https://lnkd.in/e5faCM7x)
- Should we abolish CIT (https://lnkd.in/eUBu5cFp)
- Kant and AI judges (https://lnkd.in/eYw9n93W)
- UNCTAD report gives useful pointers on DTT policy (https://lnkd.in/ebwZAPWM)
- Dutch pushback against “investment climate” (https://lnkd.in/e5u_YDji)
- How to write a tax policy for an MNE (https://lnkd.in/eBgvsgJE)
- Limits on “ordinary, wholly, exclusive and necessary” tests (https://lnkd.in/e2k7w_PA)
- A bunch of other technical publications (https://lnkd.in/e-PkKepk https://lnkd.in/e2nRxxM8 https://lnkd.in/ew9iCMNH https://lnkd.in/eu8-bYwi https://lnkd.in/eU3iHWHV https://lnkd.in/ej_UdND7 https://lnkd.in/eQqgnG7C https://lnkd.in/eVnrzJfj https://lnkd.in/e3VVcjwU)
Music: With the start of Ramadan, New Years and now Easter, it seems all holidays come at the same time this year. The start of spring, as marked by the solstice, is an obvious holiday occasion. As the name suggests, Easter has eastern origins, most obviously in Jewish Passover but also other eastern start of spring celebrations. For instance, the tradition of painting eggs originated from Mesopotamia and Central Asia, where it is closely associated with Nowruz. If you look at Nowruz Haft-sin tables with their blooming flowers (eg https://lnkd.in/gaxSBPHj), the links to Easter seem obvious.
This month, we turn to the recent history of Afghan pop music (https://lnkd.in/gH7cGtzv), a story that’s closely interlinked with recent Afghan history. Modern Afghan pop music was created in the 90s by musicians in exile, touching on displacement (Nasrat Parsa), confusion (Farhad Darya) and melancholy (Dawood Sarkosh). In the early 2000s, Darya and Sarkosh both wrote songs of hope and return, after which a new generation of musicians rose (Valy, Jawid Sharif) with often more mundane topics, though sometimes social commentary too (Aryana Sayeed). Styles diversified by the late 2010s (eg Elaha Soroor and Farhot). After the fall of Kabul in August 2021, musicians returned to exile, but this time sounded more defiant and celebratory of heritage. As the start of spring marks growth, rebirth and the start of a new cycle, there is no better time of year for this story.
Obvious disclaimers: this is not advice. These views are my own and do not necessarily represent my employer.
Leonard's Tax Posts 
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