United States
Pillar two was ‘weakened’ when it altered from a multinational convention agreement to simply national domestic law, Federico Bertocchi also argued
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
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
In a post on X, Scott Bessent urged dissenting countries to the US/OECD side-by-side arrangement to ‘join the consensus’ to get a deal over the line
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Sponsored by DeloitteKerwin Chung of Deloitte explains how the latest statistics on the Advance Pricing and Mutual Agreement Program show increased certainty and relief from double taxation for multinational companies -
Sponsored by DeloitteStephan Habisch and Andreas Göttert of Deloitte Germany analyse the latest difficulties arising from global trade frictions and supply chain challenges, and explain possible approaches using transfer pricing theory applied to the automotive industry
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Sponsored by DeloitteAlicia Janisch, vice chair and US healthcare sector leader, Deloitte Tax LLP
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