9/27/2023 1:34:09 PM Where are you on Pillar Two? By Zoe Andrews Advisers and businesses would be wise not to hold out for finality and certainty before engaging with these highly complex and evolving...
10/25/2022 2:21:28 PM Progress on international tax reform? By Zoe Andrews I may have previously complained about the stream of consultations on different aspects of the OECD's international tax reform project,...
8/18/2022 9:43:05 AM UK advances multinational top-up tax despite mostly a lack of progress elsewhere By Zoe Andrews The US has finally passed some tax legislation in the form of the Inflation Reduction Act. But before you get too excited, it does not...
5/13/2022 1:08:55 PM Regulated financial services exclusion from Amount A of Pillar One By Zoe Andrews I have put off writing about Amount A of the first international tax reform Pillar for two reasons. The main reason is the concern that...
3/14/2022 3:56:34 PM Exploring the pros and cons of an online sales tax By Zoe Andrews It is clear from the recent HM Treasury consultation document that an online sales tax (OST) applied to certain sales to UK customers...
1/12/2022 3:31:42 PM Full steam ahead for the UK’s implementation of the global minimum tax rules By Zoe Andrews When is the best time to consult on the UK’s implementation of the OECD/IF GloBE model rules published on 20 December 2021 with the aim...
12/21/2021 4:42:47 PM Global minimum tax model rules By Zoe Andrews The model rules for Global Anti-Base Erosion (GloBE) (a.k.a. Pillar Two of international tax reform) set a template for a...
10/22/2021 2:48:42 PM Bridging the gap between DSTs and the new global tax system By Zoe Andrews A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...
10/12/2021 4:10:21 PM Overview of 2022 Irish Budget – key tax measures By Paul Fahy Bryan Hughes The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their...
10/8/2021 2:29:23 PM Ireland agrees to sign up to the OECD Inclusive Framework political agreement on the OECD two-pillar approach By Paul Fahy Bryan Hughes Ireland will sign up to the OECD Inclusive Framework political agreement on the two-pillar approach, following approval by the Irish...
7/2/2021 4:52:33 PM International tax reform – now it’s time to get excited! By Zoe Andrews In my previous blog, I couldn’t get too excited about the G7’s announcement on 5 June that agreement in principle had been reached on...
6/17/2021 3:54:46 PM Is the G7’s agreement on international tax reform really “seismic”, or is it too soon to tell? By Zoe Andrews Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...
1/20/2021 3:19:30 PM Pillar Two: simplification is key By Tanja Velling Simplification was a key theme of the public consultation on the OECD’s two-pillared international tax reform proposal. Zoe Andrews has...
1/15/2021 12:00:00 AM International tax reform: public consultation on Pillar One By Zoe Andrews The OECD’s public consultation on the blueprints for international tax reform took place on 14 and 15 January and recordings are...
10/16/2020 12:35:32 PM International tax reform – winners and losers By Zoe Andrews The OECD's Impact Assessment presents its international tax reform proposal as the least worse-case scenario rather than a significant...
10/16/2020 12:00:00 AM Pillar Two: Is the cure worse than the disease? By Andrea Manzitti Francesco Saverio Scandone During OECD Tax Talks #17, Pascal Saint-Amans presented the Pillar One and Two Blueprints as a glass half-empty because no consensus has...