PPT: Business purpose as a tax professional 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. By Keith Brockman August 29 2019
Global minimum taxation: A matter of time Minimum tax red flags have appeared in recent legislation as countries and organisations race to address perceived inequities within the international tax regime. By Keith Brockman July 10 2019
The Brockman brief: Legal entity simplification: the time is now 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... By Keith Brockman April 30 2018
