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12 results for: beps
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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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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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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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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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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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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 new digital services tax (DST) has stolen many of the headlines the morning after the Budget. The unassumingly titled "offshore...
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HMRC and the tax authority of Slovenia have jointly published a revised version of the UK / Slovenia double tax treaty, to include all of...