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DIGITAL-MULTINATIONAL-ENTERPRISES


Pillar Two is gathering further momentum with announcements this month from nine territories, reports Tim Sarson (KPMG).
Mark Bevington (ADE Tax) discusses the policy, politics and practicalities of the pillar one proposals. 
Experts at Freshfields Bruckhaus Deringer examine the OECD's pillar two proposals which could have a fundamental impact on the way all multinationals are taxed.
Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) examine the proposals on ‘pillar one’ of an international solution to the taxation of multinational enterprises in the digital economy by 2020.
BIAC does not for a moment underestimate the difficulty of reaching a broad and deep agreement on pillar one. 
Card image Susan Seabrook, Sebastiano Sciliberto, Georgina Jones, Ben Jones
Ben Jones, Susan Seabrook, Sebastiano Sciliberto and Georgina Jones (Eversheds Sutherland) provide an overview of the different unilateral approaches and international efforts to determine a multinational solution.
 
The UK reaches out, but is this the right time and in the right way? Steve Edge (Slaughter and May) examines the latest position on IP withholding tax.
 

Sean McGinness (The VAT Consultancy) answers a query on VAT on cross-border business establishments

Martin Zetter and Ashley Greenbank review the OECD’s recent  discussion draft on this issue

By Rebecca Murray, barrister, Temple Tax Chambers

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