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GLOBE


Turning theory into practice: implementing pillar two in the UK premium
Card image Jack Gifford
Card image Chris Sanger
The debate is moving on from theory to nuts and bolts delivery. Chris Sanger and Jack Gifford (EY) examine the UK’s consultation that does little to promote tax simplification.
20 January 2022
Profit recognition under GloBE and domestic rules: it’s all in the timing premium
Card image Bezhan Salehy
Timing differences could affect a group’s effective tax rate as much as permanent differences do, writes Bezhan Salehy (Macfarlanes).
20 January 2022
2019 review: taxing times for corporates premium
Card image Ashley Greenbank
Even without a Budget, 2019 has been a year of significant change to the taxation of corporates, writes Ashley Greenbank (Macfarlanes).
10 December 2019
GloBE: learning the lessons of the past
Card image Mike Lane

Accounting standards bodies could play a key role as setter of the rules for a global tax base. 

3 December 2019
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
BEPS 2.0: reshaping the architecture of international tax star
Card image Brin Rajathurai
Card image Murray Clayson
The OECD's programme of work subtly recasts the two pillars proposed in its earlier consultation, as Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) explain.
5 June 2019
EDITOR'S PICKstar
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NICs Bill published
19 November 2024
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Generator Power Ltd v HMRC
20 November 2024
Syngenta Holdings Ltd v HMRC
13 November 2024
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Syngenta Holdings Ltd v HMRC
13 November 2024
Finance Bill 2025 published
13 November 2024
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