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Pillar Two rules: roadmap to compliance
The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing ...
The tax rules that lie behind Pillar One and Pillar Two
It has been just over a year since political agreement was reached by more than 135 of the/G20 Inclusive Framework on BE...
Political cogs are turning
Proponents of a coherent, modernised international tax system addressing the tax challenges of the digital economy have ...
The tip of the iceberg
On 13 February 2019 the Organisation for Economic Co-operation and Development (OECD) released a public Consultation Doc...
Learning the instrument
The G20/OECD’s Base Erosion and Profit Shifting (‘BEPS’) project recognised at the outset that changes would be required...