OECD continues its work in developing the two-pillar solution
In December 2022, the OECD published a number of consultation documents in relation to the two-pillar solution...
In December 2022, the OECD published a number of consultation documents in relation to the two-pillar solution...
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) ...
The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence...
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Ta...
In October 2021, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) reached an agreement on a two-...
In October 2021, the OECD/G20 Inclusive Framework on BEPS reached an agreement on a two-pillar solution to ref...
CIOT responds to government consultation on a new corporate re-domiciliation regime, suggesting that such a re...
In our response, we note that the current requirements around transfer pricing documentation are being looked ...
We have recently published guidance on our websites to help our members and students understand when they migh...
The CIOT have taken part in HMRC’s stakeholder consultation seeking input into their annual review of the prio...