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Autumn Statement 2022: full steam ahead for UK implementation of global minimum tax

United Kingdom - November 18 2022 The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum tax. As…

What does the Inflation Reduction Act mean for US implementation of Pillar Two?

USA - August 26 2022 Last week, President Joe Biden signed the Inflation Reduction Act (IRA22) into law, which he described as “one of the most significant laws in our…

George Badger

Unpacking Pillar Two: issues and planning for investment portfolios

United Kingdom - July 18 2022 The treatment of investment portfolios under the GloBE rules is likely to prove particularly complex. This will be the case whether the portfolio in…

Ashley Greenbank

Unpacking Pillar Two: trust issues

United Kingdom - July 14 2022 The application of the new global minimum tax will create added complexity for groups whose holding structure includes non-corporate entities such as…

Ashley Greenbank

New guidance for tax as a governance matter in 2022

European Union, Global, United Kingdom - May 27 2022 The European Business Tax Forum (EBTF) last week released its first working draft of a set of “best practices for good tax governance”. The paper…