25 May 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...
05 Apr 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...
18 Mar 2022 Tax Information Exchange between Russia and UK suspended By Grahame Jackson In the last few weeks, since the Russian invasion of Ukraine, a number of sanctions have been introduced to put pressure on Russia. One...
09 Oct 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...
08 Oct 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...
31 Jul 2020 Digital Services Tax under fire By Grahame Jackson The EU's attempt to assert its primacy in the world of anti-avoidance by imposing a digital services tax based on the location of the...