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The tax rules that lie behind Pillar One and Pillar Two
It has been just over a year since political agreement was reached by more than 135 of the/G20 Inclusive Framework on BE...
Political cogs are turning
Proponents of a coherent, modernised international tax system addressing the tax challenges of the digital economy have ...
The tip of the iceberg
On 13 February 2019 the Organisation for Economic Co-operation and Development (OECD) released a public Consultation Doc...
Learning the instrument
The G20/OECD’s Base Erosion and Profit Shifting (‘BEPS’) project recognised at the outset that changes would be required...