International tax update and refresher

Overview 

The course begins by examining the principles of international tax, with a particular focus on the framework established by the OECD and how these principles are implemented across different jurisdictions, especially in the UK.

It then explores recent developments coming into effect from 31 December 2025.

Looking ahead, 2026 will see further progress in implementing elements of the BEPS 2.0 programme and the G7/G20 agreement on corporate taxation. In particular, the end of 2025 marked the introduction of the side-by-side agreement for Pillar Two, and the course will assess its impact on international corporate taxation.

On 19 November 2025, the OECD published new guidance for tax authorities on permanent establishments. These changes are expected to affect small and medium-sized businesses, particularly those concerned about inadvertently creating permanent establishments and triggering associated corporation tax obligations. If adopted by tax authorities, this guidance could provide greater clarity and support for businesses.

HMRC has also undertaken a review of transfer pricing and permanent establishment rules, with significant changes due to take effect in 2026 that will impact businesses with international operations.

In addition, the EU continues to advance its programme of international tax coordination, covering both VAT and corporate taxation, which businesses will need to understand.

The course also considers the impact of tax and tariff policies introduced during the Trump administration. This includes developments such as the withdrawal from Pillar Two, changes in tariff policy, and the introduction of Section 899, enacted to counter what the US considers unfair tax practices by other countries.

The course will cover the following topics:

• Transfer pricing developments, including HMRC consultations
• Changes to Diverted Profits Tax
• International investigations
• Hybrid mismatch developments
• Permanent establishment definitions
• Key case law developments

2026 is expected to be a year of significant change in international taxation.

Jeremy Mindell

Jeremy has been lecturing in taxation for over 20 years. His audiences have included tax and share scheme conferences, employees, external clients and staff. Known on the circuit as an accomplished and entertaining speaker, Jeremy is in high demand for tax, pensions, share schemes and remuneration events.

Drawing on his years of public speaking Jeremy believes that key to the success in lecturing is to engage the audience and ensure that they participate in some way. It is only through doing that that you have a chance of imparting valuable technical knowledge.

Jeremy is also one of the few individuals in the country who has both qualified as a Chartered Tax Advisor but also has a certificate from the Chartered Institute of Personnel Development.

3 CPD units

ACCA members can use this learning to meet their CPD requirements provided it is relevant to their career. If the event contributes to general knowledge and skills, it should be recorded as non-verifiable CPD. If the learning can be applied in the workplace, it will contribute to verifiable CPD.

1 hour of learning = 1 unit of CPD.

Fee: 136 GBP + VAT (163.2 GBP) per delegate

Please note: If you are unable to join the live webinars, they will be available on-demand 24 hours after the live webinar ends and you will have access to the sessions for 12 months.

The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.

If you wish to view or download handout materials, before the day of the webinar, they will also be available through your document library on https://events.accaglobal.com.

This event is organised by ACCA Continuous Learning.

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