Born of the OECD’s base erosion and profit shifting (BEPS) project, the Pillar Two rules introduce a global minimum corporate tax rate of 15% on multinationals of a certain size.
The reforms reflect the outcome of an...more
The EBA’s long-awaited Report on Significant Risk Transfer (SRT) was published on 23 November. The Report builds on the EBA’s 2017 SRT Discussion Paper and subsequent consultation with market participants. This bulletin...more