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The OECD has today published a package of BEPS 2.0 policy documents that will give tax aficionados plenty to read by the fireside over...
The EU delivered an early Christmas present for supporters of the OECD Pillar Two global minimum tax initiative on Monday, as Member...
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The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum...
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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As part of the draft 2022-23 Finance Bill legislation released yesterday, formal UK transfer pricing documentation requirements have been...
Tax enthusiasts will have plenty to read on the beach this summer following yesterday’s publication of the UK Government’s summary of...
On 6 May the OECD published its proposals for the exclusion of regulated financial services activities from Pillar One of the BEPS 2.0...
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...
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...
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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...
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...