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28 results for: oecd
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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,...
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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...
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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...
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OECD triumph as momentum gathers for a global minimum tax
By Rhiannon Kinghall Were
The global minimum tax proposed by the OECD is nearing implementation following the latest round of negotiations. The OECD has managed to...
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The global minimum tax rate looks set to become reality
By Gregory Price
The OECD has just announced (on 1 July 2021) that it has reached a consensus amongst 130 jurisdictions for a plan to adopt a 15% global...
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EU tax reform: is “BEFIT” befitting of introduction now?
By Rhiannon Kinghall Were
The European Commission (EC) has recently set out its plans for business tax reform in the 21st Century. The BEFIT measure (which stands...
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The OECD sets its sights on inherited wealth
By Michael Shaw
There has been public debate over using wealth taxes as a way to fund the massive government spending during the Covid-19 pandemic. But...
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