Update on the OECD Guidance on Country-by-Country Reporting: what has changed?
The OECD updated its guidance on Country-by-Country (CbC) Reporting on 5 November 2019.
These amendments provide answers to a number of...
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Towards a global minimum corporate tax rate?
The Organisation for Economic Co-operation and Development (OECD) has today set out further detail about the second limb of its programme...
Blanket enquiries - HMRC turns up the heat on contractors
The Financial Times has reported that almost 1,500 contractors who provide services to GSK have received letters from HMRC querying...
Paying employees in bitcoin - a crypto-headache?
The Financial Times reports that it is becoming increasingly common (although, I assume, still rather rare) for employees within the...
The future is digital - starting with VAT
A key takeaway from the Base Erosion and Profit Shifting (BEPS) Action Plan was the challenge of taxing a global economy in the throes of...
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