European Tax

I may have previously complained about the stream of consultations on different aspects of the OECD's international tax reform project,...

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...

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 it...

It is clear from the recent HM Treasury consultation document that an online sales tax (OST) applied to certain sales to UK customers...

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...

The model rules for Global Anti-Base Erosion (GloBE) (a.k.a. Pillar Two of international tax reform) set a template for a...

A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...

The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their...

Ireland will sign up to the OECD Inclusive Framework political agreement on the two-pillar approach, following approval by the Irish...

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...

Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...

Simplification was a key theme of the public consultation on the OECD’s two-pillared international tax reform proposal. Zoe Andrews has...

The OECD’s public consultation on the blueprints for international tax reform took place on 14 and 15 January and recordings are...

The OECD's Impact Assessment presents its international tax reform proposal as the least worse-case scenario rather than a significant...

During OECD Tax Talks #17, Pascal Saint-Amans presented the Pillar One and Two Blueprints as a glass half-empty because no consensus has...

The OECD has published blueprints for a solution to the tax challenges arising from the digitalisation of the economy and acknowledged...