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The Mbappé Law offers tax incentives, but involves risks such as the ‘exit tax’ and effects on social security. Good tax advice is key.

An opportunity for investors entrepreneurs and international professionals looking for tax benefits and investments opportunities.

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?