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GLOBE


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 Chris Sanger
Card image Jack Gifford
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 James Burton, Ellen Birkemeyer, Naomi Lawton, 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 Mike Lane
Card image Zoe Andrews
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
Pillar two and the future of tax incentives premium
Card image Bezhan Salehy
Bezhan Salehy (Macfarlanes) considers how countries may maintain their tax competitive standing after the implementation of pillar two.
6 July 2022
Turning theory into practice: implementing pillar two in the UK premium
Card image Chris Sanger
Card image Jack Gifford
The debate is moving on from theory to nuts and bolts delivery. Chris Sanger and Jack Gifford (EY) examine the UK’s consultation that does little to promote tax simplification.
20 January 2022
Profit recognition under GloBE and domestic rules: it’s all in the timing premium
Card image Bezhan Salehy
Timing differences could affect a group’s effective tax rate as much as permanent differences do, writes Bezhan Salehy (Macfarlanes).
20 January 2022
2019 review: taxing times for corporates premium
Card image Ashley Greenbank
Even without a Budget, 2019 has been a year of significant change to the taxation of corporates, writes Ashley Greenbank (Macfarlanes).
10 December 2019
GloBE: learning the lessons of the past
Card image Mike Lane

Accounting standards bodies could play a key role as setter of the rules for a global tax base. 

3 December 2019
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25 July 2023
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300 x 250 (MPU)
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