Market leading insight for tax experts
View online issue

CBCR


Tim Sarson (KPMG) provides a recap of recent Pillar One and Two developments, and looks ahead to what’s in store throughout 2023.
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).
Mike Lane and Zoe Andrews (Slaughter and May) report on the recent developments, including some encouraging findings on the UK’s position as a leading centre for financial services investment.
Ashlea Howell (Smith & Williamson) provides a back to basics guide to the current compliance issues facing UK businesses.
The Commission is planning a new debt-equity bias reduction allowance. Meanwhile, negotiations over CBCR drag on.
The progress of the European Commission’s proposal for public country by country reporting depends on whether it is regarded primarily as a tax or a company law matter. 
EDITOR'S PICKstar
300 x 250 (MPU)
Top