News articles written by Isabel Verlinden

OECD Published Guidance on Amount B

21 February 2024

On 19 February 2024, the OECD published a report which aims to simplify and streamline the application of the arm’s length principle to in-country baseline marketing and distribution activities (the Report) (also known as Amount B under Pillar One). The first draft guidance and call for input dates back from late 2020. Quite some time

December 20 OECD/G20 Pillar 2 GloBE Model rules

20 December 2021

A ten minutes tour of: The introduction of a global minimum taxation of 15% Some salient new points, such as inclusion of deferred taxes to calculate jurisdictional ETR The importance of modeling to understand the impact The ambitious timeline for implementation  Earlier today, the OECD published the long awaited Global Anti-Base Erosion Model Rules (Pillar

G7 commits to a global minimum tax of at least 15% and taxation of digitalised economy

9 June 2021

The G7 finance ministers published on 5 June 2021 a Communiqué announcing that they reached a high-level political agreement on a global tax reform. In particular, they agreed on the reallocation of a share of the profits of certain multinational enterprises to market jurisdictions (Pillar 1) and a global minimum tax of at least 15%

Tax Bites Podcast – EU Business Taxation Roadmap

18 May 2021

EU Roadmap for Business Taxation: EU Dynamite?  On 18 May 2021, an important development in EU Tax policy took place when the European Commission announced their roadmap for Business Taxation for the 21st Century. This roadmap, published today, outlines 5 actions that the European Commission proposes to take in the coming months in Europe (some

The impact of COVID-19 on routine profits

29 May 2020

Evidencing downward adjustments for limited risk entities commands more than a quick browse through high-level macroeconomic trends. As many companies consider to adjust their transfer pricing (TP) policies as a result of the current economic situation, we’ve performed a robust macroeconomic analysis linked to some 180,000 company data points. The approach is rooted in work