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...
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...
Apr 08, 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...
Dec 21, 2020 An end in sight or Sisyphean slog? The race to reform the international tax landscape By Lucy Urwin Even amidst the disruption and uncertainty that has characterised 2020, international efforts to reform the global tax system through the...