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New Guidance › International Tax Issues › Organization for Economic Co-operation and Development

Skadden, Arps, Slate, Meagher & Flom LLP

Executive and Administrative Changes Shape Tax Policy Ahead of Legislation - The Trump Administration’s First 100 Days

Skadden, Arps, Slate, Meagher & Flom LLP on

The Trump administration has declared that prior U.S. commitments under the OECD’s Pillar Two agreement would have no domestic effect unless approved by Congress, reflecting long-standing opposition....more

Conyers

Economic Substance Regime Overview

Conyers on

The International Tax Co-operation (Economic Substance) Act (2024 Revision) (the “ES Act”) was brought into force to demonstrate the commitment of the Cayman Islands as a member of the Organization for Economic Co-operation...more

Goodwin

Luxembourg Tax Authority Issues New Guidance On Mutual Agreement Procedure

Goodwin on

On 11 March 2021, the Luxembourg Tax Authorities published a Circular providing guidance on the process for initiating the mutual agreement procedure (“MAP”) under bilateral income tax treaties and explaining the interaction...more

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