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...
Nov 18, 2022 Autumn Statement 2022 - full steam ahead for UK implementation of global minimum tax By Lucy Urwin The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum...
Oct 10, 2022 Tax incentives and the GloBE rules By Elizabeth Keeling What effect the Pillar Two rules will have on tax competition, and particularly what tax benefits jurisdictions will be able offer with a...
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 12, 2022 EU puts a lid on interest deductibility with offer of new equity tax allowance By Rhiannon Kinghall Were The European Commission (EC) has proposed a new tax incentive to encourage funding new investment by increasing capital. The objective of...
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 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 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...
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...
Oct 11, 2021 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...