London · Global Network
World Tax Lawyers
The transitional CbCR safe harbour sunsets in 2026. Our Pillar Two leads analyse the post-safe-harbour landscape.
The transitional country-by-country reporting safe harbour was always temporary. With its sunset approaching, multinational groups must prepare for full GloBE computation across every jurisdiction.
Analysis
Twelve months in, the first wave of European Pillar Two adopters have exposed both the strength of the GloBE framework and its sharpest edges. A field report from the WTL Council.
Apr 2026
Analysis
The OECD's substance-over-form revolution has reshaped transfer pricing analysis. Our members set out a practical framework for groups facing audit.
Apr 2026
Analysis
Cross-border tax disputes have risen by more than 40% since 2020. Our litigation leads set out the drivers — and what general counsel should be doing about it.
Feb 2026