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Exploring the key and fundamental tax and accounting issues surrounding cryptocurrencies and other digital tokens.

The EU Mandatory Disclosure Directive (DAC6) requires taxpayers, advisors and intermediaries to release details of “potentially aggressive” cross-border tax planning arrangements. A number of non-EU jurisdictions could eventually bring in comparable reporting requirements in line with the BEPS accords.

Pillar 2 seeks to end the ‘race to the bottom’ on tax rates worldwide. In a further clampdown on aggressive tax planning, Pillar 2 would also make it much harder to minimise tax by recording profits in low tax jurisdictions and costs in high tax counterparts. But agreement in principle is one thing. Enacting Pillar 2 in national legislation and applying it in practice is another

We explore the political reaction to the rules, current views on implementation timelines, some complexities we see in applying these rules practically, and what businesses can do now to get ready for the introduction of Pillar 2.

So what does the MLI really mean for your business? And how can you make sure you’re ready for the changes ahead?

Across a number of countries, the way internationally mobile employees are taxed is being shaken-up. This follows the G20/OECD-led Base Erosion and Profit Shifting (BEPS) Action Plan recommendations set out earlier this year.

With more than 80 countries now having agreed to adopt at least the Action Plan minimum elements, there’s no getting around BEPS. But our global survey of 2,600 businesses in 36 countries found little impact from the BEPS programme, which was finalised last October.

Partial or modified application of the OECD's BEPS recommendations in different local markets is creating an even more complex patchwork of requirements than before

While the move to VAT/GST is often viewed as a fairly simple change, a typical readiness project is a significant business issue.

Whilst corporate tax avoidance continues to grab headlines, some of the biggest reforms are in fact occurring within indirect tax.

With increasing compliance obligations and risks expected as a result of BEPS, tax is set to be more integral to businesses decision making processes

So will the Base Erosion and Profit Shifting (BEPS) Action Plan result in a tax system that’s fairer, more efficient and more understandable?

A detailed summary of a number of the European Commission's measures designed to address corporate tax challenges and issues of abuse.

The European Commission unveil plans to combat corporate tax avoidance and tackle businesses exploiting the complexity of tax rules.

Grant Thornton article discussing the impact of the Foreign Account Tax Compliance Act (FATCA) on non-US companies.