The OECD and India have been cooperating since 1995 and became an official observer in 2008. But in June the two signed an agreement to broaden tax cooperation over the next three years. Many see this as the final stage before becoming a full member. Jack Grocott looks at India’s tax system to see why it is not ready to take the next step and join the OECD.
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Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort