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INTERNATIONAL TAXES


The OECD has been busy, as Tim Sarson (KPMG) explains.
Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) review the US legislation designed to support climate and health care initiatives, which contains three significant tax-raising provisions.
Tim Sarson (KPMG) reviews the international landscape, including renewed impetus to implement Pillar Two and the latest US tax developments.

Progress on pillar two stalls, while the European Parliament makes a breakthrough in agreeing revisions to some of its climate change proposals, reports Tim Sarson (KPMG).

Delay and a lack of political consensus on BEPS feature in this month’s review by Tim Sarson (KPMG).
David Whittaker (Mishcon de Reya) provides a guide for the UK tax adviser to help them navigate this new complex landscape.
The latest on BEPS, tax transparency and transfer pricing, reviewed by Tim Sarson (KPMG). 
Ashley Greenbank and Sarah Ling (Macfarlanes) examine what the tax consequences of ATAD 3 will be in practice for four structures involving EU shell companies.
BEPS 2.0 and the US FY 2023 Budget are among the recent developments examined by Tim Sarson (KPMG).
The Court of Appeal has upheld SKAT’s claims. Philip Baker QC and Dilpreet K. Dhanoa (Field Court Tax Chambers) analyse whether, from a legal and international tax perspective, this was the correct decision. 
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