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The global tax rate is now a tax haven rewards programme, and Switzerland wants in first

Why is an infamous corporate tax haven so keen for a new global tax rate supposedly meant to stop corporate tax havenry? ....

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China BEPS 2.0 - OECD Finalizes Implementation Guidelines

We discuss the latest OECD implementation guidance and the impact of the China BEPS 2.0 minimum tax rate on multinationals. ....

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Philippines cedes tax revenue under global minimum tax rules

Philippines cedes tax revenue under global minimum tax rules
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The Netherlands launches public consultation on draft bill for Pillar Two implementation

On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15%… ....

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Global Tax System Sees Sweeping Overhaul by OECD/G20 Members

137 members of the OECD/ G20 IF on BEPS agreed to a sweeping overhaul of the global tax system by way of a two-pillar solution. This agreement to prevent BEPS is envisaged to transform a century old international taxation system by the adoption of the Two-pillar Solution. ....

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