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7 February 2023

Analysis of the GloBE Administrative Guidance

The Administrative Guidance raises, in many instances, as many new issues for clarification as it addresses.

7 February 2023

KPMG report: Accounting questions related to new GloBE rules

A KPMG report concerning accounting questions related to new GloBE rules.

2 February 2023

Podcast: What to Expect when You’re Expecting Pillar Two

Podcast discusses when U.S. multinationals can expect the GloBE rules to come online and how those rules may impact them.

2 February 2023

OECD: Administrative guidance for implementation of Pillar Two global minimum tax rules

Pillar Two global anti-base erosion (GloBE) rules.

31 January 2023

BEPS 2.0: EU agreement on Minimum Tax Directive (Pillar Two) and further OECD consultation on Pillar One

This article provides an update on developments concerning Pillar One and Pillar Two of BEPS 2.0, including an overview of recent OECD releases on both pillars.

27 January 2023

Webcast Playback: Future of Tax & Legal Series – Intercompany Financial Transactions in a post-BEPS world

The first Future of Tax & Legal webcast led by the EMA Transfer Pricing Insights team explores Intercompany Financial Transactions in a post-BEPS world.

24 January 2023

Webcast Playback: Update on Pillar One and Pillar Two

As part of the Future of Tax & Legal webcast series, on 17 January 2023 KPMG held a webcast providing an update on Pillar 1 and Pillar 2.

24 January 2023

KPMG report: Focus on country-by-country reporting (CbC) data with Pillar Two minimum tax and public CbC reporting

Pillar Two minimum tax in 2024, public CbC reporting the following year.

23 January 2023

KPMG report: Where next for Amount B?

A KPMG report concerning where does Amount B go from here and can I continue to shape this important discussion.

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