Richard Milnes, Mark Persoff and Fehzaan Ismail (EY) consider how the recent BEPS 2.0 developments may impact multinational financial services businesses.
In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.
A basic primer on ‘the taxation of the digital economy’, the story so far, and what ‘pillar 1’ and ‘pillar 2’ mean - by Eloise Walker (Pinsent Masons).
We are expecting new OECD guidance on the transfer pricing analysis of financing arrangements. Anton Hume and Andrew Stewart (BDO) consider what’s most likely to change.
Gary Richards and Robert Hartley (Mishcon de Reya) focus on how OECD’s public consultation document on the ‘unified approach’ under pillar one sheds light on the future scope of the arm’s length principle.