Brendan Thomas Kelly

Baker McKenzie

Articles

Results 1 to 5 of 113


OECD Guidance on Financial Transactions-Cash pooling

OECD, United Kingdom - March 1 2020 The use of cash pools by multinational enterprises and the benefits of cash management structures. Key benefits include reduced financing costs and…

Thomas (Tom) Brennan, Yukiko Komori, Carrie Lui, Krystal Ng, Michael Nixon, Geoffrey K. Soh, Shanwu Yuan

Global: Pillar One - Overview of ‘the Blueprint

Global, OECD - November 22 2020 The Baker McKenzie Global Tax Team has undertaken an in-depth analysis of the ‘Blueprint’ for the Pillar One proposal to produce a digestible…

Clarissa Machado, Marnin J. Michaels, Salim R. Rahim, Antonio Russo, Caroline Silberztein, Gary D. Sprague

International Tax: Pillar One - Overview of 'the Blueprint'

Global - October 16 2020 The Baker McKenzie Global Tax Team has undertaken an in-depth analysis of the 'Blueprint' for the Pillar One proposal to produce a digestible…

Marnin J. Michaels, Salim R. Rahim, Antonio Russo, Caroline Silberztein, Gary D. Sprague

Base erosion and profit shifting: a China perspective

China - November 14 2014 On September 16, 2014, the Organization for Economic Cooperation and Development (“OECD”) released its first set of reports and recommendations…

Glenn DeSouza, Jon Eichelberger, Jinghua Liu, William Marshall, Shanwu Yuan

China: 2022 (Q2)Tax Update

China - September 29 2022 In this issue of China Tax Update, we will discuss the major China tax developments in the second quarter of 2022, including the following…

Jon Eichelberger, Nancy Lai, Amy Huai Chih Ling, Jinghua Liu, Frank Pan, Jason Wen, Shanwu Yuan, Abe Zhao