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16 results for: beps
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Autumn Statement 2022: full steam ahead for UK implementation of global minimum tax
By Lucy Urwin
The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum...
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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...
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L-Day: formal UK transfer pricing documentation requirements given the green light
By Adrian Maasch
As part of the draft 2022-23 Finance Bill legislation released yesterday, formal UK transfer pricing documentation requirements have been...
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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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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 latest twist for Pillar Two
By Ceinwen Rees
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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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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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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The future is digital - starting with VAT
By Macfarlanes
A key takeaway from the Base Erosion and Profit Shifting (BEPS) Action Plan was the challenge of taxing a global economy in the throes of...
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The quiet but not shy overseas intangibles tax
By Rhiannon Kinghall Were
The new digital services tax (DST) has stolen many of the headlines the morning after the Budget. The unassumingly titled "offshore...
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Three observations on the UK’s first post-MLI tax treaty
By Gregory Price
HMRC and the tax authority of Slovenia have jointly published a revised version of the UK / Slovenia double tax treaty, to include all of...