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Macfarlanes LLP | Cyprus, European Union, OECD, etc. | 19 May 2022

Unpacking Pillar Two: EU implementation

It might have been thought that EU Member States would be early adopters of the global minimum tax. All, apart from Cyprus, are part of the OECD…
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Skadden Arps Slate Meagher & Flom LLP | OECD | 18 May 2022

The Issue Behind 'Almost All' Transfer Pricing Cases: Ex Ante or Ex Post Basis

In episode seven of "GILTI Conscience," hosts Nate Carden and David Farhat talk with Keystone Strategy's Bram Isgur about the issue underlying most…
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Bergeson & Campbell PC | OECD, USA | 18 May 2022

Proposed Rule Concerning CBI Claims under TSCA Addresses EPA Review of Confidentiality Claims and Related Revisions to Other TSCA Rules

As reported in our May 17, 2022, memorandum, on May 12, 2022, the U.S. Environmental Protection Agency (EPA) proposed new and amended requirements…
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Slaughter and May | OECD, United Kingdom | 18 May 2022

DEBRA: A deleveraging allowance to reduce the debt-equity bias

If one were to regard the European Commission’s Directive proposal to tackle the debt-equity bias in the tax system as the fruit of a discussion that…
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Baker McKenzie | OECD, United Arab Emirates | 17 May 2022

UAE announces the introduction of a federal corporate tax system

The UAE Ministry of Finance (MoF) announced on 31 January 2022 the introduction of a federal corporate tax (CT) regime that will apply to all UAE…
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ENSafrica | OECD, South Africa | 17 May 2022

ENSafrica tax in brief - Issue 82 | 2022-05

The High Court of South Africa (Gauteng Division, Pretoria) | Bachan and Another v SARS Customs Investigations Unit and Others (19626/2022) [2022]…
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Bergeson & Campbell PC | OECD, USA | 17 May 2022

Proposed Rule Concerning CBI Claims under TSCA Addresses Purpose of New Part 703 and Requirements for Asserting a Confidentiality Claim

On May 12, 2022, the U.S. Environmental Protection Agency (EPA) proposed new and amended requirements concerning the assertion and treatment of…
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ELIG Gurkaynak Attorneys-at-Law | European Union, OECD, Turkey, etc. | 13 May 2022

DMA: EU, Turkey and Beyond

Over the recent years, digitalisation and digital services have been at the core of many innovative advantages for businesses and end users alike…
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RPC | OECD, United Kingdom | 11 May 2022

Corporate tax update - May 2022

This month's update reports on some of the key developments from April 2022. This includes the launch of consultations by the OECD on aspects of the…
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Morrow Sodali | European Union, OECD, United Kingdom | 11 May 2022

Moving beyond corporate sustainability disclosures

For some time now, boards have been under pressure from regulators, investors and other stakeholders to integrate environmental and social factors…
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