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In brief

The interrelation of emerging tax policies has become a global conversation and will continue to raise more questions about how the latest rules and developments will impact multinational businesses. Early understanding of the new rules and the anticipated compliance obligations will be essential in minimizing compliance risks, especially given the uncertainty of implementation timelines.

Stay tuned to our Global Tax Policy Video Series to learn more about the latest international tax rules focusing on the key practical insights for tax teams throughout the regions.  

In this newest episode of Baker McKenzie’s Global Tax Policy Video SeriesKate AlexanderMiles Humphries and Nick Evans discuss recent UK perspectives on Pillar Two. They also discuss what UK businesses are doing now to prepare for implementation of the proposed Pillar Two changes, despite a welcome delay to the UK’s implementation schedule.

Episode 3: UK Perspectives on Pillar Two

Related video chats

Episode 1: International: Global Tax Policy – How to Prepare Amidst Uncertainty (Video chat)

Episode 2: International: Global Tax Policy – US Perspectives on Pillar Two (Video chat)

Episode 3: International: Global Tax Policy – UK perspectives on Pillar Two (Video chat)


Kate is a Partner in Baker McKenzie's Corporate Tax Department in London and co-leads our Global Technology, Media & Telecoms Industry Group. Kate is a chartered accountant and chartered tax adviser with over 20 years' experience advising clients on their tax matters. Prior to joining the Firm, she spent seven years as a partner at a Big Four accounting firm.


Miles Humphrey is an International Principal Tax Advisor in Baker McKenzie's North America and EMEA Tax Practice Groups. Miles uses his deep knowledge of international aspects of US tax law and the interactions with UK/European tax law to act as a bridge between the UK and US to develop innovative tax planning solutions, often in response to tax law changes. Prior to joining the Firm, Miles served as the ICE Tax Desk Leader at Deloitte where he advised clients across several industries, with a particular focus on tax efficient financing and holding company structures; the ownership of IP; the location of treasury; risk and credit functions; the tax implications of restructuring; relocations and reorganizations and various treaty issues.


Nick Evans is a senior tax adviser in Baker McKenzie London office.