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OECD


Going GloBal: the OECD’s consultation on pillar two starpremium
Card image Brin Rajathurai
Card image Murray Clayson
Experts at Freshfields Bruckhaus Deringer examine the OECD's pillar two proposals which could have a fundamental impact on the way all multinationals are taxed.
18 November 2019
The transfer pricing of financing transactions: OECD guidance premium
Card image Andrew Stewart
Card image Anton Hume
We are expecting new OECD guidance on the transfer pricing analysis of financing arrangements. Anton Hume and Andrew Stewart (BDO) consider what’s most likely to change.
14 November 2019
Self's assessment: will Labour make the tech giants pay their ‘fair share’?
Card image Heather Self
In our continuing series, Heather Self examines the tax headlines in the national media. This week, the Labour party’s proposed tax raid on the tech companies.
4 November 2019
Is the arm’s length principle dead? premium
Card image Gary Richards
Card image Robert Hartley
Gary Richards and Robert Hartley (Mishcon de Reya) focus on how OECD’s public consultation document on the ‘unified approach’ under pillar one sheds light on the future scope of the arm’s length principle.
30 October 2019
International review for October 2019 premium
Card image Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
23 October 2019
Unify and conquer: the OECD’s ‘unified approach’ to pillar one star
Card image Brin Rajathurai
Card image Murray Clayson
Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) examine the proposals on ‘pillar one’ of an international solution to the taxation of multinational enterprises in the digital economy by 2020.
16 October 2019
The OECD’s new approach to pillar one: the view from BIAC
Card image William Morris
BIAC does not for a moment underestimate the difficulty of reaching a broad and deep agreement on pillar one. 
15 October 2019
International review for March 2019 premium
Card image Tim Sarson
Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.
28 March 2019
OECD’s consultation on the tax challenges of digitalisation premium
Card image Jeremy Webster
Jeremy Webster (Pinsent Masons) considers the OECD’s public consultation document aimed at providing a consensus-based long-term solution.
 
21 February 2019
International tax review for February 2019 premium
Card image Tim Sarson
Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.
 
21 February 2019
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M R Currell Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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