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18 results for: Pillar Two
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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A last minute tax Christmas present?
By Bezhan Salehy
With Christmas fast approaching, will the OECD be giving the tax community a last minute present in the form of the Pillar Two model...
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Global tax deal update: a decision on the demise of the digital services tax
By Rhiannon Kinghall Were Lucy Urwin
The US has reached a compromise with five European countries – including the UK – on what will happen to the latter’s digital services...
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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...
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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...
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G7 tax plan and its implications for investment managers
By Rhiannon Kinghall Were
As the dust settles on the recent G7 announcement the analysis turns to the winners and losers from the deal. The FT highlights that the...
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Why a global minimum tax rate now seems possible
By Gregory Price
In recent years, OECD member countries have been debating an ambitious plan to impose a global minimum tax rate on corporate profits for...
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An end in sight or Sisyphean slog? The race to reform the international tax landscape
By Lucy Urwin
Even amidst the disruption and uncertainty that has characterised 2020, international efforts to reform the global tax system through the...
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