The US global intangible low-taxed income (GILTI) rules and OECD global minimum tax regime under pillar two will be better coordinated now that the US is involved in talks, creating a simpler two-pillar multilateral tax solution, an OECD official has said.
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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.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.