BEPS

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

William Morris

BIAC does not for a moment underestimate the difficulty of reaching a broad and deep agreement on pillar one.

Charlotte Anderson

Emily Szasz

Emily Szasz and Charlotte Anderson (Freshfields Bruckhaus Deringer) examine the FTT decision on the interaction between domestic appeals and MAPs which are provided for in double tax treaties.

Brin Rajathurai

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.

Stephen Quest

Stephen Quest, the Director-General for Taxation and Customs Union in the European Commission, reflects on EU tax policy during the Juncker Commission and the priorities and challenges for the years ahead.

Tim Sarson

Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) reviews a busy year, including major changes to the way in which the UK taxes non-residents, the taxation of the digital economy and the effects of Brexit.

Brenda Coleman Leo Arnaboldi III Andrew Howard

Brenda Coleman, Andrew Howard and Leo Arnaboldi III (Ropes & Gray) explain the tax matters surrounding buy-outs by private equity funds. This article will be followed by shorter updates examining further practical issues.