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Trends: OECD releases draft Sourcing and Nexus Rules of Pillar 1

www.dlapiper.com/en/us/insights/publications/2022/02/oecd-makes-progress-on-pillar-1-release-of-draft-sourcing-and-nexus-rules-of-amount-a/www.loyensloeff.com/lu/en/news/articles-and-newsflashes/short-term-consultation-on-pillar-one-s-framework-for-nexus-and-revenue-sourcing-rules-n24729/taxadviserseurope.org/blog/cfes-eu-tax-top-5-round-up-of-eu-tax-policy-news-7-february-2022/us.eversheds-sutherland.com/NewsCommentary/Newsletters/248367/Digital-tax-bytes-Weekly-updatewww.oecd.org/tax/beps/oecd-launches-public-consultation-on-the-tax-challenges-of-digitalisation-with-the-release-of-a-first-building-block-under-pillar-one.htmwww.dlapiper.com/en/us/insights/publications/2022/02/oecd-publishes-draft-tax-base-determination-rules-for-pillar-1-amount-a/www.algoodbody.com/insights-publications/the-two-pillar-solution-what-are-the-key-developmentswww.dlapiper.com/en/us/insights/publications/2022/04/oecd-releases-draft-model-rules-on-scope-of-amount-a-under-pillar-1/www.loyensloeff.com/insights/news–events/news/pillar-one/insightplus.bakermckenzie.com/bm/tax/international-pillar-one-progress-report-on-amount-a-published Update:www.oecd.org/tax/international-tax-reform-multilateral-convention-to-implement-pillar-one-on-track-for-delivery-by-mid-2023.htmwww.oecd.org/ctp/oecd-secretary-general-tax-report-g20-finance-ministers-indonesia-july-2022.pdfwww.oecd.org/tax/beps/progress-report-on-amount-a-of-pillar-one-two-pillar-solution-to-the-tax-challenges-of-the-digitalisation-of-the-economy.htmwww.oecd.org/tax/beps/oecd-g20-inclusive-framework-on-beps-cover-note-to-the-progress-report-on-amount-a-of-pillar-one.pdfwww.oecd.org/newsroom/Countries-making-substantial-progress-towards-implementation-of-the-two-pillar-international-tax-reform.htmwww.oecd.org/tax/heads-of-tax-administrations-emphasise-the-importance-of-swiftly-implementing-the-landmark-global-tax-agreement-and-enhancing-collaborative-work-on-digital-transformation.htmwww.europeantax.blog/post/102hzrt/progress-on-international-tax-reform#page=1www.loyensloeff.com/insights/news–events/news/the-oecd-publishes-a-progress-report-on-the-administration-and-tax-certainty-aspects-of-pillar-ones-amount-a/insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqliUjkdT1ENF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.loyensloeff.com/insights/news–events/news/pillar-one-oecd-publishes-draft-multilateral-convention-provisions-for-removing-digital-services-taxes-and-other-relevant-similar-measures/insightplus.bakermckenzie.com/bm/tax/international-oecd-defines-dsts-for-purposes-of-pillar-onewww.loyensloeff.com/insights/news–events/news/oecd-opens-public-consultation-on-amount-b-of-pillar-one/consortiumlegal.com/el-salvador-impuestos-globales-los-planes-de-la-ocde-parte-1/?utmconsortiumlegal.com/en/el-salvador-global-taxes-the-oecds-plans-part-1/www.oecd.org/newsroom/138-countries-and-jurisdictions-agree-historic-milestone-to-implement-global-tax-deal.htmwww.oecd.org/tax/beps/outcome-statement-on-the-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2023.pdfOutcome Statement on OECD’s Pillar One | Loyens & Loeff (loyensloeff.com)International: OECD releases MLC for Pillar One’s Amount A – Baker McKenzie InsightPlusOECD publishes Pillar One convention, Claire Hawley (taylorwessing.com)insightplus.bakermckenzie.com/bm/tax/international-oecd-releases-mlc-for-pillar-ones-amount-ahome.treasury.gov/news/press-releases/jy1789www.icaew.com/insights/tax-news/2023/oct-2023/multilateral-convention-brings-pillar-one-another-step-closer-to-implementationwww.oecd.org/newsroom/inclusive-framework-releases-new-multilateral-convention-to-address-tax-challenges-of-globalisation-and-digitalisation.htmwww.ey.com/en_uk/tax/midweek-tax-news#accordion-content-1601856594-1International: OECD releases MLC for Pillar One’s Amount A – Global Compliance NewsDentons – OECD releases Multilateral Convention...
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Corporate Taxation, Tax, Trends

UAE: Federal Corporate Income Tax to be introduced

me-insights.bakermckenzie.com/2022/02/01/uae-introduces-new-corporate-tax/#page=1www.dlapiper.com/en/us/insights/publications/2022/1/uae-introduces-federal-corporate-income-tax-from-june-2023/afridi-angell.com/introduction-of-federal-corporate-tax-in-the-uae/www.klgates.com/Update-UAE-Introduces-Corporate-Tax-2-4-2022www.clydeco.com/en/insights/2022/2/uae-announces-the-introduction-of-corporate-taxalsuwaidi.ae/the-uaes-new-corporate-tax/www.professionallawyer.me/legal-articles/business/corporate-tax-on-business-profits-in-the-uaewww.globalcompliancenews.com/2022/02/17/uae-introduces-new-corporate-tax010222/#page=1www.herbertsmithfreehills.com/insight/uae-to-implement-corporate-income-tax-in-2023-%E2%80%93-stepping-into-the-mainstreamwww.schlueter-graf.com/fileadmin/publications/processed/220202_Introduction_of_Corporate_Tax_revised.pdfwts.com/global/publishing-article/20220204-uae-introduces-corporate-tax~publishing-article?language=enwww.hadefpartners.com/News/563/Impact-of-Federal-Corporate-Tax-on-Real-Estate-Investmentssites-herbertsmithfreehills.vuturevx.com/196/27818/compose-email/corporate-income-tax-in-the-uae–its-potential-impact-on-energy-and-infrastructure-projects—5-key-points.aspbakerxchange.com/rv/ff0090f4114d383fc0e9d66cb7409e55e586948d/p=3159989www.worldservicesgroup.com/publications.asp?action=article&artid=21531www.gibsondunn.com/introduction-of-corporate-tax-in-the-uae/#:~:text=On%20January%2031%2C%202022%20the,year%20beginning%20June%201%2C%202023.afridi-angell.com/business-income-tax-in-the-uae-in-2023/afridi-angell.com/video-inbrief-business-income-tax-in-the-uae/ See also:www.professionallawyer.me/legal-articles/business/does-corporate-tax-apply-to-freelancerswww.herbertsmithfreehills.com/latest-thinking/uae-to-launch-corporate-income-tax-%E2%80%93-key-impacts-for-projectswww.hadefpartners.com/News/583/UAE-Corporate-Tax-Preparationwww.hadefpartners.com/News/584/New-Cabinet-Resolution-clarifying-the-legal-framework-of-Mainland-Single-Shareholder-Companies-and-the-potential-future-tax-impactFederal Tax Authority publishes corporate tax guide for non-resident taxpayers | DLA Piper Update:insightplus.bakermckenzie.com/bm/tax/uae-key-highlights-of-the-corporate-tax-lawwww.ey.com/en_gl/tax-alerts/uae-ministry-of-finance-releases-corporate-tax-lawmof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdfinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqGI9jJcUipnV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.hadefpartners.com/News/595/Federal-Decree-Law-No.-47-of-2022-on-the-Taxation-of-Corporations-and-Businesses–Corporate-Tax-Law-www.schlueter-graf.com/fileadmin/user_upload/221212_CIT.pdfmof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdfwww.pwc.com/m1/en/services/tax/me-tax-legal-news/2022/uae-corporate-tax-law-release.htmlwam.ae/en/details/1395303110166www.mayerbrown.com/en/perspectives-events/publications/2022/12/uae-federal-corporate-tax-law-new-advancementsamereller.com/publication/uae-corporate-tax-law-released/waselandwasel.com/articles/corporate-income-tax-disputes-under-the-new-uae-federal-decree-law-no-47-2022-on-the-taxation-of-corporations-and-businesses/afridi-angell.com/uae-corporations-and-businesses-tax-registration-of-taxable-persons/www.meydanfz.ae/uae-corporate-tax-explained/www.professionallawyer.me/blog/business-law/what-to-expect-on-9-corporate-tax-in-the-uae-in-2023/afridi-angell.com/corporate-tax-threshold-for-small-business-relief-set-at-aed-3-million-or-less/www.galadarilaw.com/news/corporate-tax-in-the-uae-how-may-this-affect-your-business/www.hadefpartners.com/News/611/Ministry-of-Finance-Releases-Details-on-Corporate-Tax-Registration-Exemptionswww.hadefpartners.com/News/612/Ministry-of-Finance-releases-details-on-Small-Business-Reliefcms-lawnow.com/en/ealerts/2023/04/uae-corporate-tax-small-business-relief-criteriawhpartners.eu/news/corporate-tax-relief-for-start-ups-and-micro-businesses-in-uae-a-positive-development-for-small-enterprisesmof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdfwww.dlapiper.com/en-ma/insights/publications/gulf-tax-insights/gulf-tax-insights—april-2023/ministry-of-finance-announces-entities-exempt-from-registering-for-corporate-income-tax-purposesafridi-angell.com/uae-corporate-tax-law-law-47-of-2022-exemption-for-qualified-public-benefit-entities/www.reedsmith.com/en/perspectives/2023/05/uae-corporate-tax-relief-for-small-businesses-in-united-arab-emirateswww.hadefpartners.com/News/617/Ministry-of-Finance-releases-further-Guidance-on-Exempt-Personswww.galadarilaw.com/ar/news/galadari-alerts-corporate-tax-exemptions-granted-to-specific-individuals-by-ministry-of-finance/ Update:afridi-angell.com/the-ministry-of-finance-publishes-an-explanatory-guide-on-the-corporate-tax-law/www.galadarilaw.com/news/galadari-alerts-corporate-tax-exemptions-granted-to-specific-individuals-by-ministry-of-finance/www.hadefpartners.com/News/620/MoF-releases-Guidance-on-categories-of-Business-or-Business-Activities-conducted-by-a-Natural-Person-that-will-be-subject-to-Corporate-Taxwww.dlapiper.com/en-th/insights/publications/gulf-tax-insights/gulf-tax-insights—may-2023/ministerial-decision-establishes-conditions-to-retain-exempt-statuswww.dlapiper.com/en-th/insights/publications/gulf-tax-insights/gulf-tax-insights—may-2023/uae-ministry-of-finance-publishes-explanatory-guide-on-corporate-income-tax-lawwww.dlapiper.com/en-th/insights/publications/gulf-tax-insights/gulf-tax-insights—may-2023/ministerial-decision-no-114-of-2023-provides-clarity-on-applicable-accounting-standardswww.dlapiper.com/en-th/insights/publications/gulf-tax-insights/gulf-tax-insights—may-2023/ministerial-decision-no-83-sheds-light-on-taxation-of-non-residentsme-insights.bakermckenzie.com/2023/06/02/uae-ministry-of-finance-announces-qualifying-income-definition/#page=1me-insights.bakermckenzie.com/2023/06/02/uae-ministry-of-finance-announces-qualifying-income-definition/#page=1amereller.com/publication/corporate-tax-in-the-uae-free-zones-clarification-on-the-qualifying-income-and-substance-requirements-for-the-qualifying-free-zone-persons/insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaoJqI2bLqrPlF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navcms-lawnow.com/en/ealerts/2023/06/uae-corporate-tax-law-what-constitutes-qualifying-income-for-free-zone-personsinsightplus.bakermckenzie.com/bm/tax/united-arab-emirates-ministry-of-finance-announces-qualifying-income-definitionUAE Ministry of Finance Clarifies Definition of Qualifying Income for Free Zone Entities | Charles Russell SpeechlysUAE Corporate Tax Law: When does a non-resident juridical person have (cms-lawnow.com)UAE Ministry of Finance provides...
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Corporate Taxation, Tax, UAE Corporate Taxation, Tax, US Corporate Taxation, US Corporate Taxation, Cyprus

Switzerland: Valuation of Companies – new Practice of the Tax Authorities

www.mme.ch/en/magazine/articles/valuation-of-companies-new-practice-of-the-swiss-tax-authoritieswww.wengervieli.ch/getattachment/5277d641-6167-48a6-9ac0-ade1ade7421c/59_SPOTLIGHT_Neue-Berechnung-des-Vermogenssteuerwertes.pdf.aspxwww.mme.ch/de-ch/magazin/artikel/magazin/artikel/bewertung-von-unternehmen-neue-praxis-der-schweizer-steuerbehoerden?hsLang=de-ch 0
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Corporate Taxation, Switzerland Corporate Law, Corporate Taxation, Education

UK: Full Steam ahead for the UK’s Implementation of the Global Minimum Tax Rules

www.europeantax.blog/post/102hg58/full-steam-ahead-for-the-uks-implementation-of-the-global-minimum-tax-rulesblog.macfarlanes.com/post/102hg3a/minimum-tax-maximum-pace-set-by-ukwww.gov.uk/government/news/uk-launches-consultation-on-domestic-implementation-of-global-minimum-tax-for-large-multinational-groupswww.cms-lawnow.com/ealerts/2022/01/pillar-two-the-oecd-model-rules-and-uk-implementation?cc_lang=enwww.globalcompliancenews.com/2022/01/23/international-consultation-on-implementation-of-the-oecds-pillar-two-regime-into-uk-domestic-law-12012022/#page=1assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1045663/11Jan_2022_Pillar_2_Consultation_.pdffeeds.buzzsprout.com/1881332.rss#page=1www.macfarlanes.com/what-we-think/in-depth/2022/unpacking-pillar-two-permanent-establishments/www.macfarlanes.com/what-we-think/in-depth/2022/unpacking-pillar-two-domestic-minimum-taxes/www.macfarlanes.com/what-we-think/in-depth/2022/unpacking-pillar-two-treatment-of-flow-through-entities/blog.macfarlanes.com/post/102hqkr/uk-defers-pillar-2-commencement-to-31-december-2023www.traverssmith.com/media/fizlxv5w/beps-pillar-two-calculating-top-up-tax-travers-smith.pdfwww.traverssmith.com/media/30vc1wf0/beps-pillar-2-training-may-2022-overview-travers-smith.pdfwww.traverssmith.com/knowledge/knowledge-container/beps-pillar-two-globe-rules/www.traverssmith.com/media/br2fvm1x/beps-pillar-2-charging-mechanisms-travers-smith.pdfwww.traverssmith.com/media/uwlfnxar/beps-pillar-two-timing-differences-travers-smith.pdfwww.traverssmith.com/knowledge/knowledge-container/beps-pillar-two-calculating-top-up-tax/#page=1www.traverssmith.com/knowledge/knowledge-container/beps-pillar-two-charging-mechanisms/#page=1www.traverssmith.com/knowledge/knowledge-container/beps-pillar-two-overview/#page=1www.traverssmith.com/knowledge/knowledge-container/beps-pillar-two-timing-differences-and-refundable-tax-credits/#page=1www.macfarlanes.com/what-we-think/in-depth/2022/unpacking-pillar-two-trust-issues/www.macfarlanes.com/what-we-think/in-depth/2022/unpacking-pillar-two-transition-rules/brodies.com/insights/family-law/protecting-the-family-farm-pre-nuptial-agreements/www.traverssmith.com/knowledge/knowledge-container/l-day-2022-pillar-two-implementation-and-other-news/blog.macfarlanes.com/post/102htca/l-day-uk-pillar-two-implementation-marches-onwww.globalcompliancenews.com/2022/08/11/international-global-tax-policy-video-series-uk-perspectives-on-pillar-two-25072022/#page=1 Update:www.macfarlanes.com/what-we-think/in-depth/2022/pillar-two-and-domestic-minimum-taxes-what-might-the-uk-government-do/wts.com/global/publishing-article/20221005-pillar-two-draft-income-inclusion-rule-iir-legislation-and-consultation-response~publishing-article?language=enwww.skadden.com/insights/podcasts/2022/11/the-uk-tackles-pillars-one-and-two#page=1wts.com/global/publishing-article/20221122-uk-ict-nl~publishing-article?language=enwww.macfarlanes.com/what-we-think/in-depth/2023/a-period-of-transition-the-pillar-two-safe-harbour-explained/insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqEbQGMvuZvMF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.mwe.com/insights/an-overview-of-oecd-pillar-2/International tax reform: the gift that keeps on giving, Tanja Velling (europeantax.blog)Where are you on Pillar Two?, Zoe Andrews (europeantax.blog)newsletter-pillar-two-impact-on-tax-deeds-with-image.pdf (bclplaw.com)my.slaughterandmay.com/insights/briefings/commentary-multinational-top-up-tax-in-part-3-of-the-finance-no2-act-2023 See also:www.traverssmith.com/knowledge/knowledge-container/podcast-beps-pillar-2-and-sustainability/#page=1The impact of Pillar Two and the BEPS Actions on finance transactions (cms-lawnow.com) 0
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Corporate Taxation, Tax, UK

Spain: Reform of the Tax Treatment of Carried Interest

Global Tax Alert: Reform of the Spanish tax treatment of the carried interest | Insights | DLA Piper Global Law Firmtransactions.freshfields.com/post/102i2ww/spanish-taxation-of-carried-interest-whats-next-for-the-private-equity-sector Update:New tax ruling brings positive news for the taxation of carried interest in Spain, Javier Sánchez Ballesteros (freshfields.com) 0
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Corporate Taxation, Spain, Tax Corporate Taxation, Ireland, Tax, Tax Planning