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The Spanish Supreme Court ruled on a case involving the application of the withholding tax to a spanish entity paying dividends to its Parent EU company.

We round-up the progress on implementation in a selection of leading economies worldwide. We also look at the impact on businesses, likely go live timings and what could potentially delay or derail the process.

Under the OECD’s Pillar 1 (digital economy) tax proposals,[1] many multinational enterprises (MNEs) could be made liable to pay tax in jurisdictions, even if they don’t have a physical presence there.[2] The Pillar 2 Global Anti-Base Erosion (GLoBE) proposals[3] recommend a minimum tax for MNEs. How is Pillar 2 likely to play out in practice and what are the implications for your business?