International Tax Team Videos

 

Stay informed about cross-border and country-specific tax
developments with this KPMG video series hosted by
the International Tax practice.

Learn more about our International Tax services

 

 

Country and regional updates


 

Pillar Two Implementation: U.S. Multinationals Impacts and Considerations

Released December 22, 2022

On December 16, the European Union achieved unanimity for an EU Directive for implementing BEPS Pillar Two. Other countries have also taken implementation steps. Companies that meet the Pillar Two threshold will be facing implementation issues that may affect cash taxes and effective tax rate and add compliance and administrative requirements. Watch this video to learn about implications and considerations for U.S. groups.

Asset Managers: New Holding Company Regime in the United Kingdom

Released November 30, 2022

Earlier this year, the United Kingdom introduced a new qualifying asset holding company (QAHC) regime. The aim of the regime is to increase the competitiveness of the United Kingdom in the asset management space. Learn more about the QAHC regime in this 15-minute video that outlines the regime's features.

ATAD3: Minimum Substance Triggers Maximum Reporting

Released October 18, 2022

The European Union’s draft Anti-Tax Avoidance Directive introduces rules to prevent the perceived misuse of shell entities—commonly referred to as ATAD3—by requiring minimum substance levels for operations located within the European Union. Its introduction may affect holding company structures. Watch this video to learn about ATAD3 and why it is important to take action now while the provisions are not yet in force.

Netherlands: Corporate Income Tax – Overview and Recent Developments

Released February 25, 2022

In this video, Kees van Meel, head of the Netherlands Tax Center in the United States, and Willem Hermans, tax consultant from KPMG in the Netherlands, provide an overview of the Netherlands corporate income tax system in both historical and more geopolitical contexts, including discussions on current and upcoming Dutch tax legislation and measures addressing aggressive tax planning.

 

Retrofitting cross-border tax structures


 

Drivers of Change – BEPS 2.0: OECD Blueprints on Pillars 1 and 2

Released February 9, 2022

KPMG Principal Tom Zollo provides insights on BEPS 2.0 Pillar 1 and Pillar 2 developments, the potential impact on U.S.-based multinationals and common tax structures, and what may be coming next in 2022. KPMG Partner Bruce Stelzner hosts the video and outlines how U.S. tax legislative developments may be affected.

Retrofitting Cross-Border Structures for U.S. and Global Tax Reform – Part 2 of 2

Released January 31, 2022

In this Part 2 video, KPMG professionals Bruce Stelzner, Mark Martin, Kees Van Meel, and Tom Zollo continue to discuss U.S. and global tax developments that may have detrimentally affected certain common structures, including BEPS 2.0 Pillar One and PIllar Two, DEMPE, and CIGA. Common tax structures used by U.S. multinationals that may need reconsideration in light of these developments are also examined.

Retrofitting Cross-Border Structures for U.S. and Global Tax Reform – Part 1 of 2

Released November 12, 2021

This part 1 video discussion highlights several U.S. and global tax reform developments that may have detrimentally affected certain common structures. Hear from KPMG professionals Bruce Stelzner, Tom Zollo, and Kees Van Meel to refresh your understanding of how U.S. tax reform under the 2017 Tax Cuts and Job, EU tax reform, and the OECD's multilateral instriment affected tax structuring for U.S. multinationals.