PILLAR-ONE

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).

Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.

Ian Zeider

Laura Hodgson

Ian Zeider and Laura Hodgson (Travers Smith) provide a back to basics guide.

Brin Rajathurai

Lorand Bartels

The recent international agreement on the OECD’s two-pillar approach is intended to take unilateral digital tax measures off the table and put an end to these trade wars. But that does not necessarily mean there is no further role for trade law in this area, write Brin Rajathurai and Lorand Bartels (Freshfields Bruckhaus Deringer).

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Sandy Bhogal

James Chandler

Sandy Bhogal and James Chandler (Gibson, Dunn & Crutcher) review the proposed reforms allocating corporate profits to customer-heavy jurisdictions and imposing a global minimum tax rate.

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.

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Dr Richard Collier

The question of whether financial services should fall within scope of the pillar one proposals raises a number of technical, practical and political difficulties.