PILLAR-TWO

Elena Rowlands Jessica Kemp Laura Hodgson

Laura Hodgson, Elena Rowlands and Jessica Kemp (Travers Smith) analyse the UK’s draft multinational top-up tax legislation and consider what developments are still to come.

Bezhan Salehy

Bezhan Salehy (Macfarlanes) considers how countries may maintain their tax competitive standing after the implementation of pillar two.

Brin Rajathurai

May Smith

Brin Rajathurai and May Smith (Freshfields Bruckhaus Deringer) explain how pillar two will have an uneven impact on the attractiveness of different target companies and potentially favour certain types of bidders over others.

Tim Sarson

Delay and a lack of political consensus on BEPS feature in this month’s review by Tim Sarson (KPMG).

Tim Sarson

The latest on BEPS, tax transparency and transfer pricing, reviewed by Tim Sarson (KPMG).

Mark Bevington

Mark Bevington (ADE Tax) highlights the ‘traps’ on the operation of the pillar two model rules which might generate a tax charge when none was expected.

Tim Sarson

OECD commentary on the pillar two model rules and the responses to the pillar one public consultations are among the recent developments examined by Tim Sarson (KPMG).

Tim Sarson

Tim Sarson (KPMG) reports on a busy start to what promises to be an eventful year for the international tax world.

Jack Gifford

Chris Sanger

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.

Bezhan Salehy

Timing differences could affect a group’s effective tax rate as much as permanent differences do, writes Bezhan Salehy (Macfarlanes).

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