BEPS

How things have changed.

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.

BIAC does not for a moment underestimate the difficulty of reaching a broad and deep agreement on pillar one. 

Graham Samuel-Gibbon and Will Egan (Taylor Wessing) consider HMRC's updated list of double tax treaties and the tax implications for groups with entities in those jurisdictions.

It seems unlikely, writes Heather Self (Blick Rothenberg).

Pascal Saint-Amans, director of the OECD Centre for Tax Policy and Administration, looks back in the OECD's work on 2018 and the tax challenges of the digital economy.

Pierre-Régis Dukmedjian and Alejandro Dominguez (Simmons & Simmons) assess the EC’s ruling in the Amazon state aid case.