Apr 05, 2022 Pillar 1 - Amount A: Public Consultation on Model Rules By Tim Garcia The OECD opened a public consultation this past Monday 4 April (albeit with an imminent deadline date of 18 April) eliciting comments...
May 25, 2022 Delayed implementation of Pillars 1 and 2 and continuing uncertainty possibly contributing to restructuring wave By Tim Garcia Despite the OECD's best attempts at expediting implementation of the Pillar 1 and 2 proposals agreed to in principle in October 2021 by...
Mar 01, 2021 OECD Pillars 1 and 2 - Some (If Not Full) Steam Ahead By Tim Garcia In what some see as evidence of a more inclusive approach to global tax policy by the Biden administration than its predecessor, the US...
Dec 20, 2021 The OECD Pillar 2 rules are out By Grahame Jackson So here it is...Merry Christmas! So sang Slade in their legendary Christmas hit...and now with 5 days to go the Grinches at the OECD have...
Jun 09, 2021 Starter’s orders: G7 agreement gets talks underway By Selwyn Figueras Rishi Sunak is understood to have raised the exclusion of the financial services sector from the application of the 15% tax agreed by the...
Nov 11, 2022 Pillar 2: What it is and what it isn't. By Grahame Jackson The is THE topic in international tax today. It's where our day to day focus is at. For our clients with more than a €750m turnover, this...
Jul 31, 2020 An indication of where the global minimum tax rate will be set? By Grahame Jackson The OECD has been working on the establishment of a global minimum tax rate as part of its Pillar 2 of its GLoBE proposals. It has plans...
Oct 09, 2021 OECD admits no obligation to raise corporation tax rates on all businesses... By Grahame Jackson The shape and detail of the Pillar 1 and Pillar 2 proposals which form part of what some have described as the "biggest revolution in...
Jul 15, 2020 An Apple a Day...Keeping the EU Commission at Bay By Tim Garcia The General Court of the European Union ("GCEU") have annulled the European Commission's decision regarding the Irish tax rulings in...
Aug 05, 2021 Implementation news re changes to Gibraltar Corporate Tax Rate. By Tim Garcia HM Government of Gibraltar's budget measures announced on 20 July 2021 included an increase in the corporate tax rate from 10% to 12.5%,...
Jul 20, 2021 Gibraltar corporation tax set to rise to 12.5% By Grahame Jackson Today Fabian Picardo, announced that Gibraltar corporation tax is set to rise from 10% to 12.5%.The Chief Minister set this in the...
Oct 08, 2020 Global minimum tax rate looms. By Grahame Jackson It is not often that specific international tax proposals are included in national level coalition agreements but it seems Belgium is so...