The OECD has launched a brief consultation over the draft rules for tax base determinations under Amount A of its pillar one rules to deal with digital taxation

Big Four firm KPMG is partnering with Blue K to develop artificial intelligence (AI) tax analysis tools for the UK

Residency is an important factor when deciding which jurisdiction the taxpayer should pay tax in and rules vary between countries. Guillermo Narvaez, tax partner and technical director, Kreston Global Tax Group, considers the tax traps

The OECD has released the 2022 edition of the OECD transfer pricing guidelines for multinational enterprises and tax administrations

Now that the UK has left the EU, UK residents living and working temporarily in Spain need to ensure they avoid double taxation and complete their self assessment returns correctly. Barrister Leon Fernando Del Canto explains

As plans to implement a minimum corporate tax rate for multinationals enters the consultation phase in the UK, Glyn Fullelove, tax writer at Croner-i, assesses the implications of pillars one and two on tax planning

The Treasury is consulting on the framework for rolling out the 15% global minimum tax on profits which will be payable by the largest multinationals from 2023

Capricorn Energy plc, formerly Cairn Energy, has come to an agreement with the Indian government over a long-standing tax dispute

The OECD has published detailed rules to assist in the implementation of reform to the international tax system, which will see multinationals will be subject to a minimum 15% tax rate from 2023

The UK and its network of overseas territories and crown dependencies has been named responsible for 39.2% of all tax losses suffered by countries around the world, costing countries over $189bn (£140bn) in lost tax every year

 Royal Dutch Shell is to move its tax residence, hold its board and executive committee meetings, and locate its chief executive and chief financial officer to the UK

MEPs have approved rules requiring big multinationals to publicly declare the taxes they pay in each EU country, in order to tackle tax avoidance