by Mike Lewis | Nov 15, 2025
Estimating the impact of exempting US-headed groups from Pillar 2 taxes Full report On 28 June 2025, the UK Chancellor and other finance ministers from the G7 group of countries (Canada, France, Germany, Italy, Japan, the UK and the US) unilaterally announced that in...
by Mike Lewis | Nov 5, 2025
Read full analysis A tax deal for US multinationals backed by Chancellor Rachel Reeves could potentially hand US companies a $40 billion annual tax break next year, including around $6 billion for US tech giants, according to new analysis from TaxWatch. The UK...
by Mike Lewis | Sep 11, 2025
Read full briefing As US President Donald Trump prepares to fly into the UK next week for his second state visit, big tech and tax are almost certainly on the agenda. It’s been reported that the bosses of Apple and OpenAI will join Trump’s delegation, and...
by Mike Lewis | Sep 10, 2025
For a PDF version of this briefing, click here Executive summary Large online businesses – search engines, online retail platforms, social media – can generate revenues from users and customers while having limited or no taxable presence where those users and...
by Mike Lewis | Aug 7, 2025
Summary: UK ministers last month hailed five of the UK’s Overseas Territories for putting in place searchable registers to reveal who really owns companies in their territory – a key tool against tax evasion, money laundering and other illicit financial activities....
by Mike Lewis | Jun 5, 2025
The UK is weighing the future of its Digital Services Tax (DST), under pressure from US trade threats. From the White House to the tech sector, the DST has been described as a discriminatory ‘tariff’ almost entirely targeting large US internet companies. No-one seems...
