Pillar One

An OECD report on the taxation of the digital economy is expected by the end of 2026, according to the group of nations

While all options presented ‘drawbacks’, European Commission tax leader Wopke Hoekstra said the controversial US carve-out deal has ‘many benefits’

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