INTERNATIONAL TAXES

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

Ashley Greenbank and Sarah Ling (Macfarlanes) examine what the tax consequences of ATAD 3 will be in practice for four structures involving EU shell companies.

The Court of Appeal has upheld SKAT’s claims. Philip Baker QC and Dilpreet K. Dhanoa (Field Court Tax Chambers) analyse whether, from a legal and international tax perspective, this was the correct decision. 

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). 

Pillar one, UAE’s new federal corporate tax regime, and the Indian government’s Union Budget are among the recent developments examined by Tim Sarson (KPMG).

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

Tim Sarson (KPMG) reviews some of 2021’s key international tax developments and consider what’s in store for these next year.

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).

The recent international agreement on the OECD’s two-pillar approach is intended to take unilateral digital tax measures off the table and put an end to these trade wars. But that does not necessarily mean there is no further role for trade law in this area, write Brin Rajathurai and Lorand Bartels (Freshfields Bruckhaus Deringer).