Split opinions on two-pillar solution at EU Tax Symposium

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

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

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

Cookies Settings

Split opinions on two-pillar solution at EU Tax Symposium

Ralph Cunningham
October 26 2023
EU Tax Symposium 2023 panel.jpg
EU Tax Symposium 2023 panel | @EU_Taxud on X

Panellists clashed on pillar one in particular, with a tax reformist saying the project is like ‘a pillar of ice that has been left in the sun too long’

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

NewsEuropeEuropean UnionDirect TaxTransfer Pricing
Cunningham, Ralph BW.jpg
Ralph Cunningham
Contact
Ralph Cunningham worked at ITR between 2004 and 2018 and is now a freelance journalist.
more across site & shared bottom lb ros

More from across our site

Transfer Pricing
New Jersey
Andersen makes US TP push with team hire
The global tax and accounting firm has appointed two experienced TP advisers from a New Jersey-based boutique
Tom Baker, August 19 2025
Direct Tax
Pillar two is revising global tax competition with a 15% minimum tax rate
A taxing week: Pillar two – noble idea, but flawed project so far
A lack of commitment from major jurisdictions and the associated compliance burden are obstacles facing the OECD initiative
Sam Sholli, August 15 2025
Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
This week in tax: Ex-PwC Australia partner banned over ‘false or misleading’ claims
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
Sam Sholli, August 15 2025
Direct Tax
Hotel
India’s Hyatt ruling: significance of economic substance in permanent establishment
Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
Sanjay Sanghvi, August 14 2025
Transfer Pricing
A can and a glass of Pepsi
PepsiCo secures major Australia IP royalties case victory
PepsiCo was represented by PwC, while the ATO was advised by MinterEllison, an Australian-headquartered law firm
Sam Sholli, August 13 2025
Indirect Tax
Africa US trade
Trump tariff on South Africa leaves local companies in lurch
Three tax experts dissect the impact of a 30% tariff that has shaken up trade relations between South Africa and the US
Sam Sholli, August 13 2025
Awards
itr americas awards 2025 col@4x.png
ITR Americas Tax Awards 2025: shortlist announced
ITR is delighted to reveal all the shortlisted nominees for the 2025 Americas Tax Awards
John Harrison, August 12 2025
Direct Tax
India Mauritius
Scope of the residuary capital gains article in Indian tax treaties
As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities
Raghav Bajaj , August 12 2025
Direct Tax
Money large
Fieldfisher tax practice achieves double-digit revenue growth
It stands in stark contrast to a mere 1% increase in firmwide revenue since last year
Sam Sholli, August 11 2025
Direct Tax
London- HM Revenue and Customs building on Whitehall, UK Governm
UK tax agency must disclose AI involvement in R&D decisions
It follows a court case concerning a Freedom of Information request lodged by the founder of a software company
Sam Sholli, August 08 2025
Gift this article