BEPS

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.

Laura Hodgson

Laura Hodgson (Travers Smith) explains why the proposed new rules may require businesses to bolster the substance of their EU holding companies.

Laura Hodgson

Ian Zeider

Ian Zeider and Laura Hodgson (Travers Smith) provide a back to basics guide.

Mark Persoff Richard Milnes Fehzaan Ismail

Richard Milnes, Mark Persoff and Fehzaan Ismail (EY) consider how the recent BEPS 2.0 developments may impact multinational financial services businesses.

Heather Self

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.

Zoe Andrews

One step forward?

Eloise Walker

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).

Tim Sarson

Tim Sarson (KPMG) reviews some of the interesting developments that unfolded over the past year in the international tax arena.

Andrew Stewart

Anton Hume

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

Robert Hartley

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.

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