Mitchell Fraser

Jul 26, 2023 | taxjournal.com | James Burton |Mitchell Fraser |Heather Self |David Whiscombe

Home >Articles > OECD pillar talk: Pillar Two looming; Pillar One a step closer OECD pillar talk: Pillar Two looming; Pillar One a step closer 26 July 2023 Brin Rajathurai, James Burton and Mitchell Fraser (Allen & Overy) review last week’s OECD announcements on the two-pillar solution. European summer might well be in full swing, but that has not stopped the OECD from pushing ahead with the implementation of its Two-Pillar reforms to international taxation.

Jul 21, 2023 | jdsupra.com | James Burton |Mitchell Fraser |Brin Rajathurai

European summer might well be in full swing, but that has not stopped the OECD from pushing ahead with the implementation of its Two-Pillar reforms to international taxation.

Apr 19, 2023 | jdsupra.com | Ying-Peng Chin |Andrew Denny |Mitchell Fraser

On 27 January 2023, 11,317 individuals and 17 institutions from the Ogale community in Nigeria filed claims against Shell Plc (Shell) for its alleged role in oil spills in the Niger Delta. The significance of this filing following recent decisions of the UK Supreme Court cannot be overlooked. More broadly, the claims bring into focus the potential liability of parent companies for the activities of their subsidiaries, particularly as regards environmental, health and human rights impacts.