Future pension provision for an ageing population is a key consideration of this millennium. The European Commission is attempting to resolve the issue, but its inevitable failure to align the conflicting interests of EU member states has led it to rely on the ECJ, rather than directives, to force the pace of change. By Travis J Barker, PricewaterhouseCoopers, London
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Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard