Pillar two will change the international tax system forever. Here Christian Kaeser, global head of tax at Siemens, looks at how businesses and tax administrations can simplify pillar two compliance.
The taxpayer challenges arising from the EU’s directive on mandatory disclosures for intermediaries (DAC 6) are seemingly countless, writes Christian Kaeser, global head of taxes at Siemens, and Mark Orlic and Arne Schnitger of PwC.
