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CBCR


In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) examine recent case law and draft legislation, and they look ahead to how financial services will be taxed under the Labour government.
Consultation responses to the VAT treatment of fund management services, Euromoney on the purpose test, recent developments on Pillar Two, and a report on the tax contribution of the UK banking sector are examined by Mike Lane and Zoe Andrews (Slaughter and May).
This month’s update from Tim Sarson (KPMG).
Tim Sarson (KPMG) provides a recap of recent Pillar One and Two developments, and looks ahead to what’s in store throughout 2023.
Progress on BEPS 2.0, the EU’s public CBCR directive and plans for a new EU withholding tax system are among recent developments examined by Tim Sarson (KPMG).
Mike Lane and Zoe Andrews (Slaughter and May) report on the recent developments, including some encouraging findings on the UK’s position as a leading centre for financial services investment.
Ashlea Howell (Smith & Williamson) provides a back to basics guide to the current compliance issues facing UK businesses.
The Commission is planning a new debt-equity bias reduction allowance. Meanwhile, negotiations over CBCR drag on.
The progress of the European Commission’s proposal for public country by country reporting depends on whether it is regarded primarily as a tax or a company law matter. 
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