International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

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

Tax directors sceptical over pillar one 2024 start date

Leanna Reeves
July 28, 2022
Share
Sand running through the bulbs of an hourglass measuring the passing time in a countdown to a deadline, on a blur background with copy space

The endorsement of pillar one could be jeopardised because of uncertainty around two core elements, known as Amount A and B.

Unlock this article.

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

To unlock this article:

Take a Free Trial or Login

Tags

NewsOECDTransfer Pricing
Leanna_Reeves_300x300.jpg
Leanna Reeves
Senior Reporter ITR
Contact
Leanna covers transfer pricing developments and court rulings. She writes about jurisdictions' alignment with OECD standards, profit shifting via TP arrangements, and other topics including tax reforms across the world. Leanna also reports on anti-money laundering legislation and the BEPS project.
more across site & bottom lb ros

More from across our site

Local Insights
banknotes-4122079.jpg
Taxing shifted profits – how to tackle the new challenge in Poland
Bartosz Doroszuk of MDDP offers insights on Poland’s new tax legislation on shifted profits, as the implementation deadline looms nearer.
Bartosz Doroszuk , March 30, 2023
Big Ben and the Houses of Parliament at night in London, UK
Companies confident of complying with UK’s new TP rules
Four tax specialists preview the UK’s transfer pricing requirements, which come into effect on April 1.
Courtney Wilson, March 30, 2023
mike-nahlii-malta-tax-haven.jpg
Analysis: Concerns mount over QDMTTs, but countries press ahead
The rise of the QDMTT will likely change how countries compete on tax and transfer pricing policy, but it may not reverse decades of falling corporate tax rates.
Josh White, March 30, 2023
EU - pillar two.jpg
ITR Spring Issue 2023: Editorial
ITR’s latest quarterly PDF is going live today, leading on the EU’s BEFIT initiative and wider tax reforms in the bloc.
Josh White, March 28, 2023
HMRC 2000x.jpeg
COVID behind plunge in UK tax evasion cases, say sources
COVID-19 and an overworked HMRC may have created the ‘perfect storm’ for reduced prosecutions, according to tax professionals.
Courtney Wilson, March 27, 2023
UN large
UN public consultation highlights divisions over global tax policymaking
Participants in the consultation on the UN secretary-general’s report into international tax cooperation are divided – some believe UN-led structures are the way forward, while others want to improve existing ones. Ralph Cunningham reports.
Ralph Cunningham, March 27, 2023
germany berlin reichstag building german parliament bundestag - Concept piece for power, authority, economy, performance, government, planning and control.
This week in tax: Germany publishes corporate minimum tax plan
The German government unveils plans to implement pillar two, while EY is reportedly still divided over ‘Project Everest’.
Josh White, March 24, 2023
Sponsored
planning-3536758.jpg
Building value – ITR’s M&A Guide 2023 launched
With the M&A market booming, ITR has partnered with correspondents from firms around the globe to provide a guide to the deal structures being employed and tax authorities' responses.
Phil Myers, March 23, 2023
Shanghai is the financial centre of China
UFLPA’s influence on MNEs’ TP comparability analysis in China
Xing Hu, partner at Hui Ye Law Firm in Shanghai, looks at the implications of the US Uyghur Forced Labor Protection Act for TP comparability analysis of China.
Xing Hu, March 23, 2023
Karl Berlin_Ørsted_ITR.jpg
Q&A: Ørsted’s head of tax on the risks to renewables
Karl Berlin talks to Josh White about meeting the Fair Tax standard, the changing burden of country-by-country reporting, and how windfall taxes may hit renewable energy.
Josh White, March 23, 2023