PILLAR-TWO

Tim Sarson

The latest on BEPS, tax transparency and transfer pricing, reviewed by Tim Sarson (KPMG).

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.

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).

Tim Sarson

Tim Sarson (KPMG) reports on a busy start to what promises to be an eventful year for the international tax world.

Jack Gifford

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.

Bezhan Salehy

Timing differences could affect a group’s effective tax rate as much as permanent differences do, writes Bezhan Salehy (Macfarlanes).

Philip Greenfield Jonathan Hare Giorgia Maffini

Jonathan Hare, Giorgia Maffini and Phil Greenfield (PwC) examine the OECD’s model rules for pillar two.

Heather Self

John Havard

John Havard and Heather Self (Blick Rothenberg) discuss the current US position on the OECD’s two pillar tax deal.

Tim Sarson

Progress on BEPS 2.0, the EU’s public CBCR directive and plans for a new EU withholding tax system are among recent developments examined by Tim Sarson (KPMG).

Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.

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