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European Tax

2 results for: pillartwo

1/30/2025 9:52:45 AM

Joint ventures and the top-up taxes: does HMRC's draft guidance bring clarity?

By Stephanie Mullins

HMRC published supplementary draft guidance on the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT) covering, among other...

2/8/2023 3:31:52 PM

By Zoe Andrews

In order to achieve consistency, any jurisdiction adopting the global minimum tax or “GloBE” rules has to follow the Model Rules and the...