Coupled with the Global Tax 50, Keith Brockman focuses on some of the change-making organisations that have orchestrated significant international tax changes and disrupted age-old tax norms.
Keith Brockman questions whether tax transparency initiatives are really accomplishing their objectives, or if it is an imperfect vision that is being achieved.
As the Multilateral Instrument’s (MLI) provision for the principal purpose test (PPT) is nearing effect, the business-purpose standard becomes even more important to objectively ascertain. Keith Brockman explains the importance of a business purpose diary.
Minimum tax red flags have appeared in recent legislation as countries and organisations race to address perceived inequities within the international tax regime.
As the US has tried to ‘level the playing field’ with the Tax Cuts and Jobs Act enacted in December 2017, coupled with additional complexities and subjective interpretations around the world, it is time to reflect upon legal entity simplification.
