Tax lens into the future The OECD’s pillar one and pillar two tax initiatives represent the opening act into the future international tax landscape, writes Keith Brockman. By Keith Brockman February 17 2020
The organisations leading change 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. By Keith Brockman December 17 2019
Tax transparency: Imperfect vision Keith Brockman questions whether tax transparency initiatives are really accomplishing their objectives, or if it is an imperfect vision that is being achieved. By Keith Brockman October 14 2019
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
