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Welcome to our festive edition of Keeping Up with Tax for Insurance. As our attention turns towards the upcoming holiday season and a well deserved break for all, I am excited by the prospects that the new year brings. We are expecting an announcement and an update from the OECD on Pillar Two any day now, what more could I ask for Christmas?!

In this month’s edition, we have included the following articles:

  • Tax Administration Day a summary of key issues
  • IFRS 17 consultation document released
  • Tax function optimisation a journey to the future!
  • Intra group reinsurance key transfer pricing aspects for 2022 IGRs
  • WHT on French sourced dividends French Supreme Court decision
  • Global Mobility cross border employees and HM Revenue and Customs (HMRC) activity

I hope you enjoy the articles that we have put together, and as always please get in touch with me or your PwC team if there is anything that you would like to discuss further . Finally, I’d like to wish everyone a merry Christmas and I look forward to seeing you all in the New Year.