Finance Bill 2024-25: International taxes
Clauses 19 to 22 of the Finance Bill 2024-25 make changes to various international tax aspects of the UK tax code....
International Tax
International Tax
Finance Bill 2024: Non‑domicile/remittance basis changes
On 18 November 2024, HMRC convened a meeting of representatives from several professional bodies, including the CIOT, to...
Finance Bill 2023-24 Briefings: corporate taxes
Clause 1: Permanent full expensing, etc.
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Reform of transfer pricing, permanent establishments and diverted profits tax
The government said in April 2023 that it would consult on updating the UK’s legislation on transfer pricing, permanent ...
Amount B of Pillar One: OECD consultation
The OECD published a consultation on Amount B of Pillar One in July 2023.
OECD continues its work in developing the two-pillar solution
In December 2022, the OECD published a number of consultation documents in relation to the two-pillar solution to reform...
New gig economy reporting rules
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model repo...
Office of Tax Simplification: Review of hybrid and distance working
The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence of the em...
Double tax treaties: review of treaty policy positions
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Conventi...
The two-pillar solution to international tax: where we are now?
In October 2021, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) reached an agreement on a two-pillar sol...