BIAC and OECD divided over pillar two model rules

Danish Mehboob

August 22 2022

The OECD’s business advisory committee is against pillar two because their experts say rules on credits and hybrid accounting will lead to serious technical problems.

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

Danish Mehboob

Senior Reporter ITR

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

Direct Tax

OECD countries ‘more reliant on’ corporate income tax revenue

Despite a general decline in corporate tax rates around the world, jurisdictions are now more reliant on it than in 1990, a Tax Foundation economist found

Sam Sholli, May 23 2025

Direct Tax

This week in tax: PwC Australia has met most governance targets, post-scandal report says

Australian law firm Webb Henderson’s report said PwC had met 46 of 47 targets; in other news, the OECD has issued new transfer pricing country profiles

Sam Sholli, May 23 2025

Transfer Pricing

WTS Germany acquires Baker McKenzie tax team in post-investment play

The arrival of a seven-strong team from Baker McKenzie will boost WTS Germany’s transfer pricing capabilities and help it become ‘a European champion’, the firm’s CEO said

Tom Baker, May 21 2025

Indirect Tax

‘Right step, executing wrongly’: Local expert dissects Germany’s e-invoicing implementation

Germany has forgotten to think about digital reporting requirements, a WTS partner claimed at ITR’s Indirect Tax Forum 2025

Sam Sholli, May 21 2025

Indirect Tax

The evolution of interoperability in e-invoicing

E-invoicing is currently characterised by dynamism, with fragmentation acting as a key catalyst for increasing interoperability, says Aida Cavalera of the International Observatory on eInvoicing

Aida Cavalera, May 20 2025

Direct Tax

US pillar two deal still alive, ex-Treasury deputy says

Pillar two and the US tax system ‘could work in harmony’, Scott Levine tells ITR in an exclusive interview to mark his arrival at Baker McKenzie

Tom Baker, May 19 2025

Direct Tax

Businessman putting a card with text code of ethics in the pocket

‘Serious, deliberate, dishonest’: Ex-EY Australia partner banned over misconduct

Peter White, who has a tax debt of A$2 million, has been banned for five years from seeking registration with Australia’s Tax Practitioners Board (TPB)

Sam Sholli, May 16 2025

Direct Tax

This week in tax: Pillar two deal won’t disadvantage EU companies, tax chief says

Wopke Hoekstra’s comments followed US measures aimed against ‘unfair foreign taxes’; in other news, Grant Thornton and Holland & Knight made key tax partner hires

Sam Sholli, May 16 2025

Transfer Pricing

Key evidentiary lessons for taxpayers: experts dissect Australia TP case

An Administrative Review Tribunal ruling last month in Australia v Alcoa represents a 'concerning trend' for the tax authority, one expert tells ITR

Sam Sholli, May 15 2025

Direct Tax

Indian High Court upholds ‘round tripping’ reassessment: expert analysis

A recent decision underlines that Indian courts are more willing to look beyond just legal compliance and examine whether foreign investment structures have real business substance

Sanjay Sanghvi, May 14 2025