PILLAR-TWO

Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.

Ian Zeider

Laura Hodgson

Ian Zeider and Laura Hodgson (Travers Smith) provide a back to basics guide.

Brin Rajathurai

Lorand Bartels

The recent international agreement on the OECD’s two-pillar approach is intended to take unilateral digital tax measures off the table and put an end to these trade wars. But that does not necessarily mean there is no further role for trade law in this area, write Brin Rajathurai and Lorand Bartels (Freshfields Bruckhaus Deringer).

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Sandy Bhogal

James Chandler

Sandy Bhogal and James Chandler (Gibson, Dunn & Crutcher) review the proposed reforms allocating corporate profits to customer-heavy jurisdictions and imposing a global minimum tax rate.

Mark Persoff Richard Milnes Fehzaan Ismail

Richard Milnes, Mark Persoff and Fehzaan Ismail (EY) consider how the recent BEPS 2.0 developments may impact multinational financial services businesses.

Andrew Goodall

The G7 finance ministers reach agreement on global tax reform, but now the real work starts.

Gregory Price Ashley Greenbank Rhiannon Kinghall Were

Five key implications of the US proposals on the OECD’s tax plans.

Lucy Urwin

Is the global minimum tax rate proposal a template for action on climate change?

Heather Self

In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.

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