20 Dec, 2022 Pillar Two safe harbour among raft of OECD consultations By Bezhan Salehy The OECD has today published a package of BEPS 2.0 policy documents that will give tax aficionados plenty to read by the fireside over...
13 Dec, 2022 EU Council agrees minimum tax directive By Bezhan Salehy The EU delivered an early Christmas present for supporters of the OECD Pillar Two global minimum tax initiative on Monday, as Member...
18 Nov, 2022 Autumn Statement 2022 - full steam ahead for UK implementation of global minimum tax By Macfarlanes The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum...
10 Oct, 2022 Tax incentives and the GloBE rules By Elizabeth Keeling What effect the Pillar Two rules will have on tax competition, and particularly what tax benefits jurisdictions will be able offer with a...
21 Jul, 2022 L-Day: UK Pillar Two implementation marches on By Bezhan Salehy Tax enthusiasts will have plenty to read on the beach this summer following yesterday’s publication of the UK Government’s summary of...
30 May, 2022 BEPS 2.0 – losing momentum? By Elizabeth Keeling The Financial Times report that the OECD’s two-pillar agreement to re-allocate some taxing rights to market economies (Pillar One) and...
12 May, 2022 EU puts a lid on interest deductibility with offer of new equity tax allowance By Rhiannon Kinghall Were The European Commission (EC) has proposed a new tax incentive to encourage funding new investment by increasing capital. The objective of...
09 May, 2022 Pillar One: assessing the asset management carve-out By Bezhan Salehy On 6 May the OECD published its proposals for the exclusion of regulated financial services activities from Pillar One of the BEPS 2.0...
13 Apr, 2022 Jersey reflects on BEPS 2.0 By Bezhan Salehy Yesterday the Government of Jersey published a “reflective paper” that sets out its current approach to the OECD BEPS 2.0 reforms, and...
16 Mar, 2022 Pillar Two: the latest developments from the OECD and EU By Bezhan Salehy The OECD continued the process of Pillar Two implementation with two announcements on Monday 14 March. The first was the publication of...
11 Jan, 2022 Minimum tax: maximum pace set by UK By Bezhan Salehy The UK Government has today launched a consultation on domestic implementation of the OECD’s Pillar Two minimum tax proposals. Coming...
05 Jan, 2022 The New Year to-do list for global tax reform By Gregory Price Last year ended with the publication of model rules for the OECD's project to achieve a global minimum corporate tax rate of at least...
20 Dec, 2021 OECD published model Pillar Two GloBE rules By Bezhan Salehy The OECD has today published model provisions for the Pillar Two GloBE rules, which seek to ensure multinationals pay a minimum effective...
26 Oct, 2021 Global tax deal update: a decision on the demise of the digital services tax By Rhiannon Kinghall Were The US has reached a compromise with five European countries – including the UK – on what will happen to the latter’s digital services...
11 Oct, 2021 OECD triumph as momentum gathers for a global minimum tax By Rhiannon Kinghall Were The global minimum tax proposed by the OECD is nearing implementation following the latest round of negotiations. The OECD has managed to...
07 Jul, 2021 BEPS 2.0 - the latest developments for private equity By Rhiannon Kinghall Were Over the weekend, the OECD/G20 Inclusive Framework issued a further agreement (by 131 countries) on the key components of the two-pillar...