Pillar One

Identifying who will bear the costs and concerns around confidentiality are issues yet to be resolved, advisers say

Sector-specific business taxes, private equity tax treatment reform and changes to the taxation of non-residents are all on the cards for the UK, authors from Herbert Smith Freehills Kramer predict

Over two-thirds of survey respondents back the continuation of the UK’s digital services tax, research commissioned by the Fair Tax Foundation also found

The fates of pillars one and two hang in the balance after the US successfully threw its weight around in G7 and Canadian negotiations