Over the last few weeks, with my International Tax Bites podcast host hat on, I've been discussing foundational concepts and how they interact with Pillar 2 with my co-host Harriet Brown of Old Square Tax Chambers.
So far there's four episodes in this mini-series (with a fifth being published on Thursday), we've been receiving excellent listen rates, so it might be worth a little listen.
Episode 79 - Foundational concepts and Pillar 2 - the Tax Base
https://lnkd.in/e3FcbNkd
Episode 80 - Foundational concepts and Pillar 2 - Tax Residence
https://lnkd.in/eEMw2Gap
Episode 81 - Foundational concepts and Pillar 2 - Permanent Establishments
https://lnkd.in/eFPR7K38
Episode 82 - Foundational concepts and Pillar 2 - Source of Income and Gains
https://lnkd.in/eSvWg-F5
If I can help in anyway, please shout.
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GFSC publishes Guidance Note on the assessment of acquisitions and increases in control over Gibraltar regulated firms.
Yesterday, 1 June 2026, the Gibraltar Financial Services Commission ("GFSC") published its Guidance Note on the assessment of...
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