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DIGITAL-MULTINATIONAL-ENTERPRISES


International review for June 2023 premium
Card image Tim Sarson
Pillar Two is gathering further momentum with announcements this month from nine territories, reports Tim Sarson (KPMG).
28 June 2023
The three Ps of pillar one premium
Card image Mark Bevington
Mark Bevington (ADE Tax) discusses the policy, politics and practicalities of the pillar one proposals. 
7 October 2020
Going GloBal: the OECD’s consultation on pillar two starpremium
Card image Brin Rajathurai
Card image Murray Clayson
Experts at Freshfields Bruckhaus Deringer examine the OECD's pillar two proposals which could have a fundamental impact on the way all multinationals are taxed.
18 November 2019
Unify and conquer: the OECD’s ‘unified approach’ to pillar one star
Card image Brin Rajathurai
Card image Murray Clayson
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.
16 October 2019
The OECD’s new approach to pillar one: the view from BIAC
Card image William Morris
BIAC does not for a moment underestimate the difficulty of reaching a broad and deep agreement on pillar one. 
15 October 2019
Taxation of the digital economy: unilateral measures premium
Card image Ben Jones Sebastiano Sciliberto Georgina Jones Susan Seabrook
Ben Jones, Susan Seabrook, Sebastiano Sciliberto and Georgina Jones (Eversheds Sutherland) provide an overview of the different unilateral approaches and international efforts to determine a multinational solution.
 
1 March 2018
IP withholding tax: is the UK overreaching? premium
Card image Steve Edge
The UK reaches out, but is this the right time and in the right way? Steve Edge (Slaughter and May) examines the latest position on IP withholding tax.
 
14 July 2016
VAT on cross-border business establishments premium
Card image Sean McGinness

Sean McGinness (The VAT Consultancy) answers a query on VAT on cross-border business establishments

7 May 2015
Addressing the tax challenges of the digital economy premium
Card image Ashley Greenbank
Card image Martin Zetter

Martin Zetter and Ashley Greenbank review the OECD’s recent  discussion draft on this issue

10 April 2014
Digital MNEs: can tax law take the pace? premium
Card image Rebecca Murray

By Rebecca Murray, barrister, Temple Tax Chambers

20 November 2013
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