BEPS-2.0

BEPS 2.0 and ATAD 3 represent the latest challenge to the tax status of holding companies, renewing focus on issues of substance and withholding taxes, write Gregory Price and Sarah Ling (Macfarlanes).

130 of the 139 Inclusive Framework members approve a statement for international reform. On 1 July 2021, in an historic agreement, 130 of the 139 members of the OECD/G20 Inclusive Framework on BEPS (IF) approved a statement providing a framework for...

Richard Milnes, Mark Persoff and Fehzaan Ismail (EY) consider how the recent BEPS 2.0 developments may impact multinational financial services businesses.

The question of whether financial services should fall within scope of the pillar one proposals raises a number of technical, practical and political difficulties.

Five key implications of the US proposals on the OECD’s tax plans.

Even without a Budget, 2019 has been a year of significant change to the taxation of corporates, writes Ashley Greenbank (Macfarlanes).