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...
1/5/2022 11:13:10 AM The Spanish minimum 15% CIT rate: at the vanguard of the OECD/IF tax reform or in breach of a global agreement? By Teresa Morales For tax years starting as of 1 January 2022 or later, a minimum effective 15% Corporate Income Tax (CIT) will apply to large Spanish...