The deadline for the latest review of the feasibility of a general anti-avoidance rule for the UK falls at the end of October. Georgina Colegate-Stone of Exeter College, Oxford takes a fresh look at the arguments for and against in the light of recent cases in the UK and elsewhere.
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The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact
Rolling out the global minimum tax has increased complexity, according to Baker McKenzie; in other news, Donald Trump has announced a 25% tariff on countries doing business with Iran