Private Business Awards

It is vital to consider the availability of BR proactively in the context of a business owners’ succession or wider estate planning.

The OECD (Organisation for Economic Cooperation and Development) Pillar Two framework seeks to address the tax challenges arising from the digitalisation of the economy with wide-reaching implications for many international businesses. The main purpose is to reduce incentives for base erosion and profit shifting by limiting tax competition among countries, this is to be achieved through ensuring that large multinational groups pay a minimum level of tax on the profits arising in each jurisdiction in which they operate.