International tax update: global complexities
Work continues on taking forward Pillar 2 – the 15% minimum corporate tax agreed by over 135jurisdictions as part of the...
International Tax
International Tax
Fixed establishments: is the definition 'fixed' yet?
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life....
Digital services tax: navigating a new landscape
Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activitie...
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A global VAT One Stop Shop: boosting development
Digitalisation plays a crucial role in supporting development.
The Border Target Operating Model: animal and plant products
For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2...
The United Nations: a new framework for international tax cooperation
This may not have hit international headlines alongside the UK election and the trials of Donald Trump, but for those in...
Moving abroad: the impact of double tax treaties on UK pension payments
Long-term expatriate individuals resident abroad can apply to receive gross payment of UK pensions.
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 EU's Carbon Border Adjustment Mechanism: preparing for the next phase
From 1 July 2024, the EU’s Carbon Border Adjustment Mechanism (CBAM) will enter its next phase, requiring exporters to E...
Non-resident trusts: the end of tax trust protections
In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-d...