GILTI Conscience Podcast | Navigating Brazil's New Transfer Pricing Landscape: A Shift to OECD Standards
GILTI Conscience Podcast | Navigating Permanent Establishments in International Tax Law
AI Around the Globe: What to Know in 2024
GILTI Conscience Podcast | Amount B Back in the Spotlight
GILTI Conscience Podcast | Update on Pillar Two: Where it Stands Today and What To Expect
GILTI Conscience Podcast | Spotlight Series: Carving Your Path in Transfer Pricing
The New Cold War: Risk, Sanctions, Compliance Episode 21: "Interview with Drago Kos of the OECD Working Group on Bribery"
GILTI Conscience Podcast | Talking Transfer Pricing and the Arm’s Length Principle With Mike McDonald
The Issue Behind 'Almost All' Transfer Pricing Cases: Ex Ante or Ex Post Basis
JONES DAY PRESENTS®: The Future of Transfer Pricing in Australia: Implications of the Glencore Decision
Podcast: Digital Taxation—Implications for EU Technology Companies
Podcast: Credit Funds: Withholding Tax on European Investments
New anti-abuse provisions
FCPA Compliance Report-Episode 333, Professor Samuel Buell
FCPA Compliance Report-Episode 329, James Koukios
On January 5, 2026, the Organisation for Economic Co-operation and Development (“OECD”) announced that the Inclusive Framework on Base Erosion and Profit Shifting agreed to a new package of administrative guidance (the...more
The Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework (Inclusive Framework) on January 5, 2026, released its Side-by-Side (SbS) Safe Harbor package (SbS Package) to streamline Pillar Two's...more
Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more
The Organisation for Economic Co-operation and Development (OECD) recently released its highly anticipated Side-by-Side (SbS) package, marking a significant step in alleviating the application of the global minimum tax rules...more
In 2025, geopolitics drove events and investment in the mining & metals sector. The unprecedented degree of uncertainty, led by rapidly changing policies in the US and China, shifted markets into a deal cycle driven by...more
On January 5, 2026, the OECD published the Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package (side-by-side package), following months of negotiations. The side-by-side package extends and introduces new...more
On January 5, 2026, the Organisation for Economic Co-operation and Development (OECD) released a long-awaited package of administrative guidance which introduces a number of new safe harbors within the Pillar Two Global...more
OECD Announces Pillar Two Agreement: On Monday, the Organisation of Economic Co-operation and Development (OECD) announced a “Side-by-Side package” under the Pillar Two global minimum tax regime that reflects the June 2025...more
In the wake of the OECD’s announcement on 5 January 2026 that it has agreed a “side by side” package to address U.S. concerns about “Pillar Two” (the rules imposing a 15% minimum corporate income tax), the U.K. government has...more
As the private capital industry looks ahead to 2026, the UK and EU tax landscape is set to present both challenges and opportunities. Recent developments and ongoing policy initiatives will have a direct impact on deal...more
The Crypto-Asset Reporting Framework (“CARF”) is an international tax transparency standard developed by the Organisation for Economic Co-operation and Development (“OECD”). Introduced as an extension of the existing Common...more
On December 2, 2025, the Organisation for Economic Co-operation and Development (OECD) published a policy brief entitled “Financing instruments and policy levers to harness biomanufacturing for climate, biodiversity and...more
Following months of negotiations and speculation, the OECD released a “side-by-side” package on January 5, 2026, which is intended to address U.S. concerns about the global minimum tax (also known as Pillar Two) while...more
Guernsey has moved quickly to implement the OECD’s Crypto-Asset Reporting Framework (CARF), marking a further significant development for the island’s financial and digital asset sectors. Regulations implementing CARF in...more
On January 15, 2026, the Organisation for Economic Co-operation and Development (OECD) will hold a webinar on its recent report, Synthesis Report on Understanding Fluoropolymers and Their Life Cycle. As reported in our...more
On December 12, 2025, the Organisation for Economic Co-operation and Development published a report entitled The Identification of Exposure Metrics for Use in Evaluation of Inhalation Exposure to Nano-Objects and their...more
As part of the UK Budget measures on 26 November 2025, two announcements were made by the UK Government concerning, respectively, the tax reporting of cryptoassets and the taxation of decentralised finance (“DeFi”) involving...more
The global tax environment is becoming increasingly complex and interconnected, with significant implications for compliance, risk management, and strategic planning. Recent developments such as the OECD’s Pillar Two...more
On November 14, 2025, the Organisation for Economic Co-operation and Development (OECD) published a report entitled Synthesis Report on Understanding Fluoropolymers and Their Life Cycle. The report provides a synthesis of the...more
The issue of whether an individual employed in one jurisdiction but working in another creates a taxable presence (a “permanent establishment” or “PE”) in the country in which the individual is working is a fundamental...more
Introduction - The Inland Revenue Authority of Singapore (IRAS) issued the Eighth Edition of its Transfer Pricing Guidelines (TPG8) on 19 November 2025. The new edition refines several areas of the earlier guidance1 and...more
The OECD’s 2025 update to the Model Tax Convention marks a significant shift in how tax treaties address cross border remote work, natural resource activities and a number of important technical issues around transfer...more
Multinational companies in Israel that carry out acquisition, sale or restructuring transactions sometimes encounter complex issues relating to transfer prices. According to Israeli law, transactions between related entities...more
All Multi-National Enterprise (MNE) Groups that have Cayman Constituent Entities for purposes of the Country-by-Country Reporting (CbCR) Regime will need to complete a one-off re-registration on the new DITC CbCR Portal by 30...more