ÀÏ˾»úÎçÒ¹¸£Àû

Home/ Corporation Tax / OECD publishes comments on the regulated financial services exclusion under Amount A of Pillar One
Tax News

OECD publishes comments on the regulated financial services exclusion under Amount A of Pillar One

Published on: 26 May 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

The OECD has published responses to the consultation on the regulated financial services exclusion under Amount A of Pillar One.

Jurisdiction(s): World

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

Trusts and Inheritance Tax

Settlor-interested trusts

Settlor-interested trustsWhat is a settlor-interested trust?A settlor-interested trust is one where the person who created the trust, the settlor, has kept for himself some or all of the benefits attaching to the property which he has given away. A straightforward example is where a settlor

14 Jul 2020 13:38 | Produced by Tolley Read more Read more
Trusts and Inheritance Tax

Spouse exemption from inheritance tax

Spouse exemption from inheritance taxArguably, the most important inheritance tax exemption is the spouse exemption from inheritance tax.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’).

14 Jul 2020 13:56 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more
Personal Tax

Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

14 Jul 2020 12:12 | Produced by Tolley Read more Read more