On December 22, 2021 the European Commission published a proposal for a directive aimed at preventing the misuse of shell entities and arrangements for tax purposes.
This is final edition of our Tax Update for the Shipping & Offshore sector for 2021. We are keen to keep you updated on national and international developments, diverse case law, bills and practic ...
On December 22, 2021, the European Commission published a proposed EU directive to incorporate Pillar Two into EU law. The rules generally mirror the OECD model rules released on December 20, 2021 but ...
On December 22, 2021, the European Commission published its proposal for the next generation of EU own resources. There are from a Tax Sustainability perspective two proposed new resources o ...
On December 20, 2021 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. The GloBE Rules aim to impose a global minimum tax of 15% on multinational enterpris ...
