Ben Robins

1 month ago | lexology.com | Geoff Cook |Ben Robins |Justine Bielik

The OECD's Global Tax Initiatives The United States' withdrawal from the Organisation for Economic Cooperation and Development (OECD) global tax agreement has rocked the international tax landscape. The OECD's twin initiatives - Pillar I and Pillar II - were designed to address the digital economy's tax challenges and introduce a global minimum corporate tax rate.

Jan 20, 2025 | mourant.com | Geoff Cook |Ben Robins |Justine Bielik

The U.S. withdrawal has triggered fresh challenges for IFCs, including for jurisdictions that had already taken steps to align with the OECD's tax initiatives, such as economic substance requirements and enhancing transparency arrangements. Tax-neutral jurisdictions like the Cayman Islands and BVI have traditionally implemented economic substance laws and exchange-of-information agreements to maintain global legitimacy.

Oct 17, 2024 | heyuguys.com | Ben Robins

The blood-thirsty hitchhiker, the escaped psycho with a hook for a hand, the babysitter and the call that is somehow unequivocally coming from inside the house; we all known them. The modern day fables that have shaped our fears and behaviours (and as a result, horror cinema) arguably more than any others.

Oct 16, 2024 | lexology.com | Ben Robins |Eléonore Galleron |Justine Bielik

In this update we explore key features of the BEPS Pillar Two, its calculation model and implementation advancements in Mourant jurisdictions. Model RulesPillar Two is part of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) and represents a major international tax reform aimed at ensuring that multinational enterprises (MNEs) pay a minimum level of tax, regardless of where they are headquartered or operate.

Oct 11, 2024 | heyuguys.com | Ben Robins

Rutger Hauer's bedraggled, trench-coated hitchhiker John Ryder is everything the Joker always wanted to be, just without the film bro philosophising and cosplay-friendly get-up. A true agent of chaos who exists outside of rules, society, and possibly even reality itself. The way he appears and disappears, floating in and out of the worst day of hopeless everyman Jim Halsey's life, showing up just in time to send another calamitous domino tumbling, is, very plainly, supernatural.