OECD tax chief fears pillar two will not find support without pillar one

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

OECD tax chief fears pillar two will not find support without pillar one

Danish Mehboob
July 14 2020
The US Treasury’s Office of Tax Policy proposes global minimum tax rate floor under pillar two at 15%

The OECD’s two-pillar proposal to address the tax challenges of the digitalised economy are technically different, but it is unlikely that one pillar would be adopted without the other, according to the OECD’s Pascal Saint-Amans.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

PolandPortugalPhilippinesQatarUnited StatesIsraelItalyGhanaIsle of ManJerseyJordanOmanJamaicaJapanParaguayPeruPakistanKazakhstanPanamaSloveniaArmeniaSouth AfricaSingaporeAntigua and BarbudaSlovak RepublicArgentinaGlobalAustraliaRomaniaAlbaniaRussiaNicaraguaAngolaSerbiaAlgeriaSan MarinoSaudi ArabiaAndorraMonacoMauritiusMexicoMoroccoMongoliaMontenegroNorth MacedoniaGibraltarGreeceGeorgiaGermanyGuernseyMaltaGulf Cooperation CouncilGreenlandMalaysiaGuatemalaNigeriaNewsNetherlands AntillesNew ZealandNorwayOECDHondurasHong Kong SARIndiaIndonesiaHungaryIcelandMyanmarIrelandNetherlandsIranMozambiqueIraqCubaCuraçaoCentral AmericaRwandaTransfer PricingChileDirect TaxChadG20Costa RicaCroatiaChinaColombiaLatviaFranceKuwaitLaosLithuaniaLuxembourgLebanonLiechtensteinDenmarkEcuadorCyprusCzech RepublicKenyaEuropean UnionFinlandKosovoEgyptEstoniaTunisiaBelizeTanzaniaBarbadosThailandBelgiumUnited States OutboundUnited NationsPuerto RicoAustriaSpainSri LankaAzerbaijanSouth KoreaSwitzerlandBahrainBangladeshTaiwanSwedenBahamasVenezuelaCanadaVietnamCayman IslandsUnited States InboundBoliviaUgandaBosnia and HerzegovinaTurkeyUnited Arab EmiratesBermudaBulgariaCambodiaUruguayUnited KingdomBrazilUkraineBritish Virgin IslandsJurisdictions
mehboob-danish-300x300.png
Danish Mehboob
Senior Reporter ITR
Contact
Danish reports on all matters of direct tax and BEPS. He covers a range of tax issues in these areas and what multinationals are doing to manage the tax burdens. Danish also specialises in tax technology and data management.
more across site & shared bottom lb ros

More from across our site

Pillar two is revising global tax competition with a 15% minimum tax rate
A taxing week: Pillar two will prosper despite US side-by-side arrangement
The political optics of the US’s carve-out deal are poor, but as the Fair Tax Foundation’s Paul Monaghan writes, it preserves pillar two’s guiding ethos
Paul Monaghan, February 27 2026
Direct Tax
Hannover, Lower Saxony, Germany - September 26, 2021: Logo of pw
This week in tax: PwC commences legal battle with boutique consultancy founded by ex-COO
The big four firm reportedly sent ‘threatening’ correspondence to Unity Advisory over its hiring of ex-PwC partners; plus tax recruitment news from the week
Sam Sholli, February 27 2026
Direct Tax
Washington DC Capitol view on cloudy sky background
Ex-US Supreme Court advocate convicted on 12 counts in tax trial
Tom Goldstein, who was represented by US law firm Munger, Tolles & Olson, denied wilfully cheating on his taxes and blamed errors on his staff
Sam Sholli, February 26 2026
Transfer Pricing
Suited figure pointing to audit among various hexagonal icons
TP documentation in a fragmented world: how to limit audit triggers
Multinationals face rising TP scrutiny as global rules diverge. As Daniel Moalusi argues, strong, consistent documentation is now essential to minimise audit risk and protect tax positions
Daniel Moalusi, February 26 2026
Direct Tax
Elizabeth-Beastrom resized.jpg
‘Tax at breaking point’: Thomson Reuters’ AI tech hits one million users
The profession is fundamentally restructuring itself around what tax and accounting work should be, a Thomson Reuters leader told ITR
Sam Sholli, February 24 2026
Direct Tax
Gdansk, Poland - May 8, 2022: Logo and sign of Deloitte, multina
Deloitte unveils €20bn EMEA combination
The big four firm is consolidating 16 entities across the region to create a single 6,000-partner behemoth
Tom Baker, February 24 2026
Indirect Tax
brazil-4803308.jpg
The IBS and why it changes everything in Brazil’s consumption tax system
Brazil’s tax reform unifies consumption taxes to simplify rules, centralise administration and reduce legal uncertainty
Wesley Fragas, February 24 2026
Direct Tax
Stuttgart, Germany - 06-19-2022: Cellphone with logo of American consulting company Alvarez and Marsal LLC on screen in front of website. Focus on center-right of phone display.
A&M Tax launches dedicated pillar two, TP team in Saudi Arabia
The ever-expansive firm has once again attracted a former ‘big four’ talent to lead the new offering
Tom Baker, February 23 2026
Direct Tax
France India
India and France sign updated tax treaty in ‘significant development’
The amended double taxation avoidance agreement removes France’s most favoured nation status for tax treaty benefits
Sam Sholli, February 23 2026
Indirect Tax
US tariffs
‘Refunds likely to be a mess’: US Supreme Court strikes down Trump’s tariffs
The levies extended beyond the president’s ‘legitimate reach’, the Supreme Court ruled
Sam Sholli, February 20 2026
Gift this article