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16 results for: pillar two
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The European Commission (EC) has proposed a new tax incentive to encourage funding new investment by increasing capital. The objective of...
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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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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...
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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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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...
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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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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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Over the weekend, the OECD/G20 Inclusive Framework issued a further agreement (by 131 countries) on the key components of the two-pillar...
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As the dust settles on the recent G7 announcement the analysis turns to the winners and losers from the deal. The FT highlights that the...
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In recent years, OECD member countries have been debating an ambitious plan to impose a global minimum tax rate on corporate profits for...
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Even amidst the disruption and uncertainty that has characterised 2020, international efforts to reform the global tax system through the...
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Last week (9 December) the OECD held a public consultation on the proposal to introduce a Global Anti-Base Erosion (Globe) rule, a rule...
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The OECD has published a public consultation on several proposals seeking consensus on how to tackle the challenges arising from the...