ÀÏ˾»úÎçÒ¹¸£Àû

Home/ Corporation Tax / OECD: Release of report on Amount B of Pillar One
Tax News

OECD: Release of report on Amount B of Pillar One

Published on: 20 February 2024
Published by a

Specialist Tax Regulatory Materials

Article summary

The OECD/G20 Inclusive Framework on BEPS has published a progress report on Amount B of Pillar One.

Jurisdiction(s): World

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

Popular Articles

Corporation Tax

Non-trading deficits on loan relationships

Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the

14 Jul 2020 12:17 | Produced by Tolley Read more Read more
Corporation Tax

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more
Value Added Tax

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more