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...
International Tax
International Tax
New gig economy reporting rules
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) ...
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...
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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 Ta...
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-...
The Global Anti-Base Erosion Model Rules (Pillar 2): CIOT responses
In October 2021, the OECD/G20 Inclusive Framework on BEPS reached an agreement on a two-pillar solution to ref...
Corporate re‑domiciliation: CIOT response to government consultation
CIOT responds to government consultation on a new corporate re-domiciliation regime, suggesting that such a re...
Transfer pricing documentation – a consultation: CIOT response
In our response, we note that the current requirements around transfer pricing documentation are being looked ...
DAC6 guidance for CIOT and ATT members and students
We have recently published guidance on our websites to help our members and students understand when they migh...
Double taxation treaties stakeholder review 2020/21: CIOT input
The CIOT have taken part in HMRC’s stakeholder consultation seeking input into their annual review of the prio...