Digital Economy / All

The aircraft leasing community has been carefully watching the steps taken to put in place a 15% minimum global effective tax rate for groups falling in scope of BEPS 2.0.

France, Germany, Italy, Spain and the Netherlands.

For groups subject to GloBE and GILTI, the interaction between these minimum taxes will be complex and brings the risk of double taxation.

This webcast provides an update on the OECD's two-pillar initiative to modernize the international tax system, focusing on Pillar Two and a global minimum tax.

A 90-minute webcast that will examine the current state of Pillar Two and discuss what tax executives at U.S. multinational enterprises can be doing to prepare.

A KPMG report that discusses Amount B, which is a crucial part of the two-pillar reform.

On 22 July 2022, KPMG submitted a response to the Department of Finance’s public consultation on the implementation of the

The UK has published draft legislation and accompanying detailed explanatory notes to implement Pillar Two into UK law.

Draft legislation and accompanying detailed explanatory notes to implement Pillar Two into the UK tax code.