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BASE-EROSION


UK implementation of Pillar Two: where are we now? premium
Card image 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.
1 September 2022
International review for April 2022 premium
Card image Tim Sarson
BEPS 2.0 and the US FY 2023 Budget are among the recent developments examined by Tim Sarson (KPMG).
21 April 2022
International review for September 2020 premium
Card image Tim Sarson
Recent tax developments that matter from around the globe, reported by Tim Sarson (KPMG).
23 September 2020
OECD’s consultation on the tax challenges of digitalisation premium
Card image Jeremy Webster
Jeremy Webster (Pinsent Masons) considers the OECD’s public consultation document aimed at providing a consensus-based long-term solution.
 
21 February 2019
US tax reform: practical aspects premium
Card image Mark Saunderson
Card image Miles Humphrey
Mark Saunderson and Miles Humphrey (Deloitte) review the impact of US tax reform on large businesses.
 
14 June 2018
BEPS: the view from the OECD
Card image Raffaele Russo
Card image Pascal Saint-Amans
BEPS marks a turning point in international tax, but the work is not over yet.
 
29 October 2015
30 questions on BEPS
Card image Jill Gatehouse
Card image Susie Brain

Jill Gatehouse and Susanna Brain (Freshfields Bruckhaus Deringer) provide an expert practitioner review of the OECD’s initiative to tackle base erosion and profit shifting.

29 October 2015
Hybrids: the UK and OECD proposals premium
Card image Tom Scott

Tom Scott (McDermott Will & Emery) looks at hybrid arrangements and the effect of the OECD proposals.

29 October 2015
BEPS: Interest deductions and other financial payments premium
Card image Charles Yorke

Charles Yorke (Allen & Overy) reviews Action 4 of the BEPS report.

29 October 2015
BEPS Action 6: preventing treaty abuse premium
Card image Michael McGowan Andrew Thomson Emma Hardwick

Michael McGowan, Andrew Thomson and Emma Hardwick (Sullivan & Cromwell) review Action 6 of the BEPS report.

29 October 2015
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