Articles

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Challenges and opportunities for ESG-linked pay in 2022

United Kingdom - April 14 2022 Last week Ras Berglund and I spoke at the ESOP Centre’s 2022 Share Schemes Symposium about the growing impact of ESG on executive remuneration. We…

Policy in practice: BEPS 2.0 and the global minimum tax: what to expect from the OECD’s model rules

Global, United Kingdom - February 17 2022 David Gauke, Rhiannon Kinghall Were, Bezhan Salehy and Lucy Urwin discuss the OECD’s publication of BEPS 2.0 model rules on 20 December 2021 in our…

David Gauke, Bezhan Salehy, Rhiannon Kinghall Were

Pillar Two proposals: what you need to know

Global, OECD, United Kingdom - December 30 2021 The main component of Pillar Two is the GloBE rules. They aim to ensure that large MNE groups pay a minimum effective tax rate (ETR) of at least 15%…

Gregory Price, Bezhan Salehy, Rhiannon Kinghall Were

Global tax deal update: a decision on the demise of the digital services tax

USA - October 26 2021 The US has reached a compromise with five European countries - including the UK - on what will happen to the latter’s digital services taxes (DSTs)…

Rhiannon Kinghall Were

Autumn Budget 2021—tax predictions from the market

United Kingdom - October 19 2021 The approach to this year’s second Budget is more subdued than the first - normally by now you would expect the Budget rumours to be in full…

Ben Webster, Rhiannon Kinghall Were