European Tax

Securitisation is a form of structured financing, whereby the credit risks associated with a specific pool of assets are segregated from...

The global minimum tax is now in effect in the UK for qualifying multinational groups for accounting periods beginning on or after 31...

Advisers and businesses would be wise not to hold out for finality and certainty before engaging with these highly complex and evolving...

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...

For tax years starting as of 1 January 2022 or later, a minimum effective 15% Corporate Income Tax (CIT) will apply to large Spanish...

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

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

The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst...

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 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...

While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...