Pillar Two
The US president’s threats expose how one superpower can subjugate other countries using tariffs as an economic weapon
Rolling out the global minimum tax has increased complexity, according to Baker McKenzie; in other news, Donald Trump has announced a 25% tariff on countries doing business with Iran
The deal is a ‘real win’ for US-based multinationals and its announcement is a welcome relief, experts have told ITR
The controversial deal will allow US-parented groups to be carved out from key aspects of pillar two
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Sponsored by HLB ThailandPaul Ashburn and Anna Selina De Vera of HLB Thailand say the decree underlines the country’s commitment to pillar two implementation as Thailand aims to become one of the first two Southeast Asian countries to join the OECD -
Sponsored by VdATeresa Teixeira Mota and Francisco Lencastre Torres of Vieira de Almeida & Associados explain how generative AI and enhanced human understanding can help in-scope Portuguese constituent entities manage the complexities of pillar two compliance
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss the recently published Provisional Measure 1262/24 and Normative Instruction 2228/24 as a statement of Brazil's commitment to the OECD's global tax standards
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