BEPS-2.0

Tim Sarson

Tim Sarson (KPMG) reviews the international landscape, including renewed impetus to implement Pillar Two and the latest US tax developments.

Brin Rajathurai

May Smith

Brin Rajathurai and May Smith (Freshfields Bruckhaus Deringer) explain how pillar two will have an uneven impact on the attractiveness of different target companies and potentially favour certain types of bidders over others.

Tim Sarson

Delay and a lack of political consensus on BEPS feature in this month’s review by Tim Sarson (KPMG).

Tim Sarson

The latest on BEPS, tax transparency and transfer pricing, reviewed by Tim Sarson (KPMG).

Tim Sarson

BEPS 2.0 and the US FY 2023 Budget are among the recent developments examined by Tim Sarson (KPMG).

Tim Sarson

Tim Sarson (KPMG) reviews some of 2021’s key international tax developments and consider what’s in store for these next year.

Tim Sarson

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).

Gregory Price

Sarah Ling

BEPS 2.0 and ATAD 3 represent the latest challenge to the tax status of holding companies, renewing focus on issues of substance and withholding taxes, write Gregory Price and Sarah Ling (Macfarlanes).

Kashif Javed

Matthew Herrington

130 of the 139 Inclusive Framework members approve a statement for international reform. On 1 July 2021, in an historic agreement, 130 of the 139 members of the OECD/G20 Inclusive Framework on BEPS (IF) approved a statement providing a framework for...

Richard Milnes, Mark Persoff, Fehzaan Ismail

Richard Milnes, Mark Persoff and Fehzaan Ismail (EY) consider how the recent BEPS 2.0 developments may impact multinational financial services businesses.

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