BEPS

Unbridgeable divides? Recent developments do not bode well for a successful outcome to the process of reforming the international tax architecture, writes Philip Baker KC OBE (Field Court Tax Chambers).

Alistair Nichol

Lavina Hassasing

The expected impact of the new Pillar Two regime is starting to unfold as the first UK groups have filed their calendar year-end consolidated accounts, write Alistair Nichol and Lavina Hassasing (Evelyn Partners).

Dominic Mathon

Writing on behalf of the 100 Group Tax Committee, Dominic Mathon reports views from the Committee's members on how much additional tax they expect to pay as a result of Pillar Two - and the associated compliance costs.

Sarah Blakelock

The UN is demanding a greater role in setting the global tax policy agenda, but some countries have questioned whether this undermines the OECD/G20 Inclusive Framework discussions. Sarah Blakelock reports.

Bezhan Salehy

Deep Shah

Bezhan Salehy and Deep Shah (Macfarlanes) review the government’s extensive package of proposals that touch most areas of the UK’s transfer pricing, permanent establishment and diverted profits tax legislation.

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Heather Self

In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.

Gary Ashford

Gary Ashford (Harbottle and Lewis) examines some of the tax issues facing those operating in the industry.

Will Smith

Lily Teh

Will Smith and Lily Teh (White & Case) consider some of the major trends and tax issues relevant to the establishment and operation of credit funds.

Heather Self

In our continuing series, Heather Self examines tax issues reported in the national media. This week, following news that the US has suggested halting multinational discussions on the OECD’s ‘pillar one’ digital tax proposals, are we heading for a tax trade war?

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