Pillar 2: Understanding its exemption for dividends and profit distributions

As of 1 January 2024, the Income Inclusion Rule (IIR) of the OECD Pillar 2 proposal will impose an additional tax on the...

Publication

Global Minimum Tax Rate – its impact on the world of aviation

There has been much commentary recently about the OECD’s proposal for countries to introduce a global minimum tax rate.

Publication

Update on the VAT treatment of directors’ fees

On 21 December 2023, the Court of Justice of the European Union (CJEU) rendered a decision (case C 288/22 TP vs. Adminis...

Publication

Autumn Statement 2023: back to work with 110 measures

The Chancellor used the Autumn Statement 2023 to set out 110 measures with the stated aim of boosting the economy.