INTERNATIONAL TAXES

Caroline Barraclough Amanda Tickel James Caldecourt

James Caldecourt, Amanda Tickel and Caroline Barraclough (Deloitte) discuss how the UK is implementing an independent trade policy against a backdrop of Brexit, Covid-19 and a global trading system under increasing strain.

Tim Sarson

The OECD’s much-awaited Pillar Two administrative guidance is among the recent developments reviewed by Tim Sarson (KPMG).

Zoe Andrews

Mike Lane

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).

Tim Sarson

Tim Sarson (KPMG) provides a recap of recent Pillar One and Two developments, and looks ahead to what’s in store throughout 2023.

Ashley Greenbank

Brexit and BEPS will continue to dominate the corporate agenda in 2023.

Tim Sarson

The latest on Pillar Two and the European Commission’s consultation on a new common corporate tax system in the EU are among the developments covered in this month’s review, by Tim Sarson (KPMG).

George Peretz KC

The Bill had its second reading in the House of Commons on 25 October. George Peretz KC (Monckton Chambers) looks at what it does and its implications for tax practitioners.

Tim Sarson

The OECD has been busy, as Tim Sarson (KPMG) explains.

Donald L Korb

Andrew Solomon

Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) review the US legislation designed to support climate and health care initiatives, which contains three significant tax-raising provisions.

Tim Sarson

Tim Sarson (KPMG) reviews the international landscape, including renewed impetus to implement Pillar Two and the latest US tax developments.

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