/Passle/5a1c2144b00e80131c20b495/MediaLibrary/Images/5c404d71abdfe800488079a7/2022-01-11-14-02-23-306-61dd8def0c51c312e892bd04.png)
On 6 May the OECD published its proposals for the exclusion of regulated financial services activities from Pillar One of the BEPS 2.0...
12 results for:
beps
Yesterday the Government of Jersey published a “reflective paper” that sets out its current approach to the OECD BEPS 2.0 reforms, and...
/Passle/5a1c2144b00e80131c20b495/MediaLibrary/Images/5c404d71abdfe800488079a7/2022-01-11-13-59-57-991-61dd8d5d0c51c312e892bb70.png)
The OECD continued the process of Pillar Two implementation with two announcements on Monday 14 March.The first was the publication of...
The UK Government has today launched a consultation on domestic implementation of the OECD’s Pillar Two minimum tax proposals. Coming...
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...
/Passle/5a1c2144b00e80131c20b495/SearchServiceImages/2022-01-05-09-56-35-876-61d56b530c51c3047c50d275.jpg)
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...
/Passle/5a1c2144b00e80131c20b495/SearchServiceImages/2021-12-20-12-42-08-428-61c07a208cb5d30aec518743.jpg)
The OECD has today published model provisions for the Pillar Two GloBE rules, which seek to ensure multinationals pay a minimum effective...
/Passle/5a1c2144b00e80131c20b495/SearchServiceImages/2021-12-14-12-29-56-061-61b88e4449b2040a888ad6fc.jpg)
With Christmas fast approaching, will the OECD be giving the tax community a last minute present in the form of the Pillar Two model...
In recent years, OECD member countries have been debating an ambitious plan to impose a global minimum tax rate on corporate profits for...
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...
The new digital services tax (DST) has stolen many of the headlines the morning after the Budget. The unassumingly titled "offshore...
HMRC and the tax authority of Slovenia have jointly published a revised version of the UK / Slovenia double tax treaty, to include all of...