E-invoicing and real-time reporting: an opportunity-shaped burden
Real-time reporting and e-invoicing requirements have been part of the changing regulatory landscape globally for many y...
International Tax
International Tax
Pillar Two: the impact on UK businesses
A two-pillar corporate tax reform plan was agreed between OECD members in October 2021.
Reform to the taxation of non-doms: the new FIG regime
The non-dom regime will undergo a fundamental reform starting on 6 April 2025.
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Navigating strategic tax challenges: a guide for tax leaders
What happened in 2024This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finan...
Global mobility and remote working: new ways of working
Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a...
International tax update: global complexities
Work continues on taking forward Pillar 2 – the 15% minimum corporate tax agreed by over 135jurisdictions as part of the...
Fixed establishments: is the definition 'fixed' yet?
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life....
Digital services tax: navigating a new landscape
Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activitie...
A global VAT One Stop Shop: boosting development
Digitalisation plays a crucial role in supporting development.
The Border Target Operating Model: animal and plant products
For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2...