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PILLAR-TWO


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
International review for June 2023 premium
Card image Tim Sarson
Pillar Two is gathering further momentum with announcements this month from nine territories, reports Tim Sarson (KPMG).
28 June 2023
Pillar Two: the consequences of staggered global implementation starpremium
Card image Ashley Greenbank
Card image Rhiannon Kinghall Were
While a coordinated roll-out of rules was once an aspiration, the reality is anything but, explain Ashley Greenbank and Rhiannon Kinghall Were (Macfarlanes).
24 May 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
International review for April 2023 premium
Card image Tim Sarson
Pillar Two implementation is gaining traction around the world, reports Tim Sarson (KPMG).
25 April 2023
International review for March 2023 premium
Card image Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
30 March 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
International review for February 2023 premium
Card image Tim Sarson
The OECD’s much-awaited Pillar Two administrative guidance is among the recent developments reviewed by Tim Sarson (KPMG).
21 February 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
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