Engage early with HMRC to obtain exemption from the uncertain tax treatment rules
Large businesses are encouraged to provide relevant information to HMRC at an earlier stage to gain exemption from notification under the...
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Full steam ahead for the UK’s implementation of the global minimum tax rules
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...
Global minimum tax model rules
The model rules for Global Anti-Base Erosion (GloBE) (a.k.a. Pillar Two of international tax reform) set a template for a...
Who needs BAFTAs when we have MAP awards?
The OECD’s MAP awards for 2020 - not quite the BAFTAs, but (perhaps) still exciting for tax practitioners and authorities – were released...
Bridging the gap between DSTs and the new global tax system
A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...
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