Pillar Two
Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation
The OECD may be making a mistake if a 2029 review is intended to outlast Trump in the hope of more favourable treatment from the US Democrats
The UK has confirmed its approach to the OECD’s side-by-side deal, but US-parented groups may find pillar two compliance remains far from straightforward
Hany Elnaggar examines how the region's legacy economic substance regimes and the OECD's pillar two framework are converging on the same underlying test
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Sponsored by DLA Piper AustraliaJock McCormack and Jun Au lead off DLA Piper Australia’s monthly roundup by explaining the significance of the Full Federal Court overturning a decision concerning royalty withholding tax and diverted profits tax -
Sponsored by Wolters KluwerAmid legislative uncertainty, increased data challenges, and safe harbours laced with potential pitfalls, ITR hears some BEPS pillar two myths dispelled and learns how tax functions can get their preparations on track
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Sponsored by Crowe Valente/Valente Associati GEB PartnersFederico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente provide a guide to Italy’s transitional country-by-country reporting safe harbours for groups within the scope of the pillar two global minimum tax requirements
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