2025 Hot Topics in International Tax - A Year of Change

Introduction

2024 saw the consolidation of the BEPS Pillar 2 Project with a substantial number of countries implementing the 25% global minimum tax rate. 2025 sees the implementation of further moves by a number of countries, including the subject to tax rule (STTR), and the backstop (UTPR) tax measures.

This updated virtual classroom session will explore how these measures affected international tax in 2024 as well as the ongoing roll out of the programme in 2025.

There has also been further work on transfer pricing and new enforcement action as countries try to raise revenue without raising tax rates.

In September 2024, the HMRC issued in a comprehensive update on transfer pricing policies, which will be covered during this session. Consideration will also be given to the likely effect of the Trump Presidency on international trade and taxation.

This session is aimed at partners, managers, and other staff who have clients with interests across national boundaries.

What You Will learn

This live and interactive session will include the following:

• Transfer pricing developments
• Permanent establishments
• The new minimum corporate tax rules
• Tariffs - the latest developments
• International investigations
• Hybrid developments
• Double tax treaty changes
• Trading definitions
• Case law developments

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.