INTERNATIONAL TAXES

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).

Don Morley, Yvonne Cypher and Basim Khattab (PwC) explain the importance of businesses retaining documentation of commercial decision making as HMRC increasingly focuses on areas of international tax risk.

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) consider what the agreement means for the international taxation of multinationals.