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PILLAR-TWO


Pillar Two: the consequences of staggered global implementation starpremium
Card image Ashley Greenbank
Card image Rhiannon Kinghall Were
While a coordinated roll-out of rules was once an aspiration, the reality is anything but, explain Ashley Greenbank and Rhiannon Kinghall Were (Macfarlanes).
24 May 2023
The saga continues: implementing Pillar Two in the UK premium
Card image Jack Gifford
Card image Chris Sanger
The UK’s approach may require taxpayers to take a leap of faith that the final legislation will align with the GloBE rules, write Chris Sanger and Jack Gifford (EY).
9 May 2023
International review for April 2023 premium
Card image Tim Sarson
Pillar Two implementation is gaining traction around the world, reports Tim Sarson (KPMG).
25 April 2023
International review for March 2023 premium
Card image Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
30 March 2023
Pillar Two and the GloBE rules premium
Card image Naomi Lawton James Burton Ellen Birkemeyer Mitchell Fraser
James Burton, Ellen Birkemeyer, Naomi Lawton and Mitchell Fraser (Allen & Overy) provide a 20 questions guide.
22 March 2023
International review for February 2023 premium
Card image Tim Sarson
The OECD’s much-awaited Pillar Two administrative guidance is among the recent developments reviewed by Tim Sarson (KPMG).
21 February 2023
Tax and the City review for February 2023 premium
Card image Zoe Andrews
Card image Mike Lane
It is full steam ahead for implementation of the global minimum tax in the UK and the EU, report Mike Lane and Zoe Andrews (Slaughter and May).
8 February 2023
International review for January 2023 premium
Card image Tim Sarson
Tim Sarson (KPMG) provides a recap of recent Pillar One and Two developments, and looks ahead to what’s in store throughout 2023.
26 January 2023
Tax and the City review for November 2022 premium
Card image Zoe Andrews
Card image Mike Lane
This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).
9 November 2022
International review for September 2022 premium
Card image Tim Sarson
Tim Sarson (KPMG) reviews the international landscape, including renewed impetus to implement Pillar Two and the latest US tax developments.
28 September 2022
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