13 July 2023 Draft guidance published – HMRC unpacks the UK’s Pillar Two rules Draft guidance provides additional information on administration, chargeability and scope for Multinational and Domestic Top-up Taxes.
20 June 2023 Webcast Playback: Future of Tax & Legal Series – Revisiting the fundamentals of Pillar Two The Pillar 2 rules have developed from December 2021, with multiple releases from the Organisation for Economic Co-operation and Development (OECD) Secretariat.
30 May 2023 Webcast Invite: Future of Tax & Legal Series – Revisiting the fundamentals of Pillar Two The Pillar 2 rules have developed from December 2021, with multiple releases from the Organisation for Economic Co-operation and Development (OECD) Secretariat.
15 May 2023 NextGen Tax Video Series – BEPS 2.0 developments The new Head of KPMG’s EU Tax Centre, Raluca Enache joined Lorraine Mulligan for an excellent discussion on BEPS 2.0 developments at our recent NextGen Tax Series event.
15 May 2023 BEPS Pillar 2 Minimum Tax: Tax accounting, state of play and next steps IFRS IAS 12 amendment - Deferred tax exception and specified disclosures.
15 May 2023 KPMG Response to Pillar Two Implementation Feedback Statement KPMG was pleased to respond to the Department of Finance’s Pillar Two Implementation Feedback Statement on 8 May 2023.
15 May 2023 Video: KPMG US – Pillar Two Challenges: Book Accounting and GloBE Income Calculation International Tax Team video series – Overview of the book accounting considerations when calculating GloBE income under Pillar Two (part 4).
17 April 2023 Video: How to get ready for BEPS Pillar Two? The five key areas groups need to be thinking about to prepare for BEPS Pillar Two.
14 April 2023 KPMG Australia: Public country-by-country reporting draft legislation for multinationals released Australia joins the growing list of countries around the world proposing mandatory public disclosures of country-by-country tax.