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41 results for: Public policy
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It has been an unusual feature of the UK immigration process that certain nationals (e.g. of Brazil, China, Israel, Russia, Turkey, UAE)...
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The Pension Schemes Act 2021 introduced new requirements for DB schemes to: develop a funding and investment strategy that ensures that...
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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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Sovereign immunity – the principle that foreign governments and heads of state have immunity from certain taxes including Income Tax,...
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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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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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Last week, the EU set out its proposal for a new Directive on corporate due diligence to enhance the regulatory framework on sustainable...
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The crisis at the Russia/Ukraine border continues to provoke reverberations for the global financial sanctions framework, with threats...
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David Gauke and Francis Bond discuss the potential financial sanctions options available to the UK Government in responding to the...
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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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In an interesting twist to the Pillar Two roll-out, last week (6 January) the Business at OECD (BIAC) issued a very negative open letter...
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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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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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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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The Times has recently reported that the Government is seeking to limit the power of the courts to overrule decisions made by ministers...
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David Gauke, Isobel Morton and Rachel Richardson discuss the headlines and implications from the recent COP26.