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PILLAR-ONE


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
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
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
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
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