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30 results for: tax policy
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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...
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UK asset holding company regime opens for elections
By Rhiannon Kinghall Were
Following two years of consultation, the UK qualifying asset holding company (QAHC) regime has opened its doors.From 1 April 2022...
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Spring Statement 2022: key announcements for tax compliance
By Jackelyn West, Sophie Rhind
It comes as no surprise that the Spring Statement 2022 is focused on the cost of living crisis exacerbated by the war in Ukraine. As well...
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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...
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HMRC updates its guidance on the VAT treatment of contract termination payments
By Jack Slater, Chris Mortimer
After a long wait, HMRC has finalised its guidance on the VAT treatment of contract termination payments in R&C Brief 2 (2022). The...
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Next steps for UK funds regime review
By Rhiannon Kinghall Were
On 10 February 2022 HMT published its formal response to its review of the UK funds regime and set out a series of actions it is planning...
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2022 edition of the OECD Transfer Pricing Guidelines
By Bahar Ozbaris
The OECD has today released the 2022 edition of the OECD Transfer Pricing Guidelines for multinational enterprises and tax...
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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...
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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...
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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...
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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...
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HMRC takes action to improve large business tax administration
By Rhiannon Kinghall Were
There has been growing recognition that the relationship between large businesses and HMRC has become more strained. It was therefore...
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IHT and CGT simplification – meaningful reform off the table following OTS review
By Rhiannon Kinghall Were
The duo of reviews conducted by the Office of Tax Simplification (OTS) into inheritance tax (IHT) and capital gains tax (CGT) have...
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Transfer pricing: master & local file in, IDS out...for now
By Adrian Maasch
Yesterday, HMRC released a summary of the main findings of its consultation on "transfer pricing documentation" launched on 23 March...
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UK transitions to OECD mandatory disclosure rules
By Jeremy McCallum
Today, HMRC launched its long awaited UK mandatory disclosure rules (MDR) consultation process. The process seeks views on the design of...
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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...
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