Future pension provision for an ageing population is a key consideration of this millennium. The European Commission is attempting to resolve the issue, but its inevitable failure to align the conflicting interests of EU member states has led it to rely on the ECJ, rather than directives, to force the pace of change. By Travis J Barker, PricewaterhouseCoopers, London
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The EU has seemingly capitulated to the US’s ‘side-by-side’ demands. This may be a win for the US, but the uncertainty has only just begun for pillar two
ITR’s most prolific stories of the year charted public pillar two spats, the continued fallout from the PwC Australia tax leaks scandal, and a headline tax fraud trial
The climbdowns pave the way for a side-by-side deal to be concluded this week, as per the US Treasury secretary’s expectation; in other news, Taft added a 10-partner tax team