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GLOBE


The Trump effect: US foreign tax policy premium
Card image Tanja Velling
Among the executive orders signed by President Trump is a firm rebuff of the OECD’s two-pillar solution, writes Tanja Velling (Slaughter and May).
22 January 2025
International review for July 2024 premium
Card image Tim Sarson
Pressure grows for a global wealth tax. This and other recent developments in international tax are examined by Tim Sarson (KPMG).
25 July 2024
International review for June 2024 premium
Card image Tim Sarson
Your monthly review of latest developments, by Tim Sarson (KPMG).
26 June 2024
Tax in 2024 and beyond premium
Card image Bill Dodwell
Increased digital reporting, the implementation of Pillar Two, potential further reforms to pensions tax... Bill Dodwell, former Tax Director of the Office of Tax Simplification, looks at what’s in store for tax in the year ahead.
10 January 2024
International review for September 2023 premium
Card image Tim Sarson
This month’s review by Tim Sarson (KPMG) includes the latest batch of OECD BEPS releases and Pillar Two implementation updates from around the world.
27 September 2023
OECD pillar talk: Pillar Two looming; Pillar One a step closer premium
Card image Brin Rajathurai James Burton Mitchell Fraser
Brin Rajathurai, James Burton and Mitchell Fraser (Allen & Overy) review last week’s OECD announcements on the two-pillar solution.
26 July 2023
Pillar Two: compatibility of the UTPR with double tax treaties premium
Card image Bezhan Salehy
Card image Sarah Ling
Bezhan Salehy and Sarah Ling (Macfarlanes) examine whether the Pillar Two undertaxed profits rule is susceptible to challenge under double tax agreements.
28 June 2023
The saga continues: implementing Pillar Two in the UK premium
Card image Jack Gifford
Card image Chris Sanger
The UK’s approach may require taxpayers to take a leap of faith that the final legislation will align with the GloBE rules, write Chris Sanger and Jack Gifford (EY).
9 May 2023
Pillar Two and the GloBE rules premium
Card image Naomi Lawton James Burton Ellen Birkemeyer Mitchell Fraser
James Burton, Ellen Birkemeyer, Naomi Lawton and Mitchell Fraser (Allen & Overy) provide a 20 questions guide.
22 March 2023
Tax and the City review for February 2023 premium
Card image Zoe Andrews
Card image Mike Lane
It is full steam ahead for implementation of the global minimum tax in the UK and the EU, report Mike Lane and Zoe Andrews (Slaughter and May).
8 February 2023
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B D’Angelin v HMRC
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