09 May 2022 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...
13 Apr 2022 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...
16 Mar 2022 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...
11 Jan 2022 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...
11 Jan 2022 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...
05 Jan 2022 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...
20 Dec 2021 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...
14 Dec 2021 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...
08 Apr 2021 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...
21 Aug 2019 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...
30 Oct 2018 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...
12 Oct 2018 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...