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PILLAR-TWO


Alistair Godwin and Andrew Yeomans (EY) review three areas of complexity that present challenges to asset managers.
The proposed US regulations on Corporate Alternative Minimum Tax, an important CJEU decision on state aid and the Irish Budget are among the recent developments reviewed by Tim Sarson (KPMG).
Donald L Korb and Andrew Solomon (Sullivan & Cromwell) assess US views on the two-pillar proposals and the domestic tax policies of the two candidates for US President.
Unbridgeable divides? Recent developments do not bode well for a successful outcome to the process of reforming the international tax architecture, writes Philip Baker KC OBE (Field Court Tax Chambers).
Pressure grows for a global wealth tax. This and other recent developments in international tax are examined by Tim Sarson (KPMG).
Your monthly review of latest developments, by Tim Sarson (KPMG).
The expected impact of the new Pillar Two regime is starting to unfold as the first UK groups have filed their calendar year-end consolidated accounts, write Alistair Nichol and Lavina Hassasing (Evelyn Partners).
Netherland’s new coalition government’s tax plans, the latest Canadian and Australian Budgets and several EU developments are included in this month’s review by Tim Sarson (KPMG).
The Advocate General’s opinion on the CFC Finco exemption state aid case, new US regulations and an update on Pillar Two are among the developments in this month’s review by Tim Sarson (KPMG).
Anne Powell (Bryan Cave Leighton Paisner) considers how our historic experience of tax covenants steer us to resolve new Pillar Two risks.
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