No state gains more from Germany’s fiscal equalisation system than Berlin — a fact that continues to spark criticism from ...

The government on Monday proposed to abolish the Equalisation Levy or digital tax on online advertisements from April 1, a move that will benefit advertisers on digital platforms like Google, X and ...

Under Pillar One, taxing rights on more than $125 billion of profit are expected to be reallocated to market jurisdictions each year. India may have to withdraw digital services tax or the ...

New regulations to amend the UK’s tax regime for offshore funds will take effect on 27 May. Managers of offshore funds with UK reporting fund status should pay particularly close attention to the ...

On October 8, 2021, a “landmark” deal was reached amongst more than 130 countries where the broad contours of Two Pillar Solution to Address the Tax Challenges arising from the Digitization of the ...

Guaranteed minimum pensions are still causing a lot of head-scratching in the pensions industry. While the High Court confirmed in October 2018 that pension benefits do need to be equalised for the ...

The past year has been a busy one for pensions lawyers, and 2019 looks set to deliver much of the same. Judgments were handed down in several landmark pension cases, including in Lloyds Bank ...