30 May 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...
13 Apr 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...
03 Mar 2022 Corporate sustainability due diligence directive: the European Commission’s proposal By Shailen Patel Charmaine Lee Last week, the EU set out its proposal for a new Directive on corporate due diligence to enhance the regulatory framework on sustainable...
18 Feb 2022 UK widens sanctions, potential retaliation by Russia and international regulators urge restraint By Neill Blundell David Gauke Francis Bond The crisis at the Russia/Ukraine border continues to provoke reverberations for the global financial sanctions framework, with threats...
18 Feb 2022 Policy in practice: Russian sanctions By David Gauke Francis Bond David Gauke and Francis Bond discuss the potential financial sanctions options available to the UK Government in responding to the...
11 Jan 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...
11 Jan 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...
05 Jan 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...
20 Dec 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...
14 Dec 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...
10 Dec 2021 Mind the (interpretation) gap: Governmental attitudes towards "incorrect" legal interpretations By Gideon Sanitt Victoria Braid The Times has recently reported that the Government is seeking to limit the power of the courts to overrule decisions made by ministers...
25 Nov 2021 Policy in practice episode 4: A roundup of COP26 By David Gauke Rachel Richardson David Gauke, Isobel Morton and Rachel Richardson discuss the headlines and implications from the recent COP26.
16 Nov 2021 Policy in practice episode 3: What next for judicial review? By David Gauke Gideon Sanitt Jonathan Pratt In episode 3 of our policy in practice podcast David Gauke and Gideon Sanitt chat with Jonathan Pratt about the Government's proposals...
09 Nov 2021 ESG in action in defence outsourcing and supply chains - and what's next? By Mark Lewis This blog was prompted by an intriguing report published on 6 November in The Telegraph: UK FTSE 250 outsourcer/service provider has...
05 Nov 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...
27 Oct 2021 Budget 2021: finally some certainty on notifying uncertain tax treatments By Jack Slater Gregory Price In a welcome move for those responsible for tax matters at large businesses, today’s Budget documents contain an announcement that the...