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PILLAR-TWO


Pillar two and the future of tax incentives premium
Card image Bezhan Salehy
Bezhan Salehy (Macfarlanes) considers how countries may maintain their tax competitive standing after the implementation of pillar two.
6 July 2022
The impact of the OECD’s pillar two on international M&A premium
Card image Brin Rajathurai
Card image May Smith
Brin Rajathurai and May Smith (Freshfields Bruckhaus Deringer) explain how pillar two will have an uneven impact on the attractiveness of different target companies and potentially favour certain types of bidders over others.
30 June 2022
International review for June 2022 premium
Card image Tim Sarson
Delay and a lack of political consensus on BEPS feature in this month’s review by Tim Sarson (KPMG).
22 June 2022
International review for May 2022 premium
Card image Tim Sarson
The latest on BEPS, tax transparency and transfer pricing, reviewed by Tim Sarson (KPMG). 
25 May 2022
How pillar two attacks multinationals’ high tax subsidiaries premium
Card image Mark Bevington
Mark Bevington (ADE Tax) highlights the ‘traps’ on the operation of the pillar two model rules which might generate a tax charge when none was expected.
20 April 2022
International review for March 2022 premium
Card image Tim Sarson
OECD commentary on the pillar two model rules and the responses to the pillar one public consultations are among the recent developments examined by Tim Sarson (KPMG). 
22 March 2022
International review for January 2022 premium
Card image Tim Sarson
Tim Sarson (KPMG) reports on a busy start to what promises to be an eventful year for the international tax world.
26 January 2022
Turning theory into practice: implementing pillar two in the UK premium
Card image Jack Gifford
Card image Chris Sanger
The debate is moving on from theory to nuts and bolts delivery. Chris Sanger and Jack Gifford (EY) examine the UK’s consultation that does little to promote tax simplification.
20 January 2022
Profit recognition under GloBE and domestic rules: it’s all in the timing premium
Card image Bezhan Salehy
Timing differences could affect a group’s effective tax rate as much as permanent differences do, writes Bezhan Salehy (Macfarlanes).
20 January 2022
The OECD’s pillar two model rules: what do we know now? premium
Card image Philip Greenfield Jonathan Hare Giorgia Maffini
Jonathan Hare, Giorgia Maffini and Phil Greenfield (PwC) examine the OECD’s model rules for pillar two. 
5 January 2022
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