Dec 20, 2022 Pillar Two safe harbour among raft of OECD consultations By Bezhan Salehy 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...
Dec 13, 2022 EU Council agrees minimum tax directive By Bezhan Salehy The EU delivered an early Christmas present for supporters of the OECD Pillar Two global minimum tax initiative on Monday, as Member...
Jul 21, 2022 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...
May 30, 2022 BEPS 2.0 – losing momentum? By Elizabeth Keeling The Financial Times report that the OECD’s two-pillar agreement to re-allocate some taxing rights to market economies (Pillar One) and...
May 09, 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...
Apr 13, 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...
Mar 16, 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...
Jan 20, 2022 2022 edition of the OECD Transfer Pricing Guidelines By Bahar Ozbaris The OECD has today released the 2022 edition of the OECD Transfer Pricing Guidelines for multinational enterprises and tax...
Jan 11, 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...
Jan 11, 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...
Jan 05, 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...
Dec 20, 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...
Dec 14, 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...
Dec 02, 2021 Tax Day: points for private client practitioners By Paul Hardwick Tuesday was the UK’s second so-called “Tax Day” and, as promised earlier this month, the Government has published various papers,...
Nov 05, 2021 A digital tax by any other name? By Bezhan Salehy As part of the agreement on the Pillar One international tax reforms 136 OECD Inclusive Framework countries have committed to withdraw...
Oct 26, 2021 Global tax deal update: a decision on the demise of the digital services tax By Rhiannon Kinghall Were Lucy Urwin The US has reached a compromise with five European countries – including the UK – on what will happen to the latter’s digital services...