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North America

Indirect Tax
Brazil tax money
Advisers hope Brazil and US reach agreement on Trump tariffs
The threat of 50% tariffs on Brazilian goods coincides with new Brazilian legal powers to adopt retaliatory economic measures, local experts tell ITR
Sam Sholli, July 18 2025
Direct Tax
germany berlin reichstag building german parliament bundestag - Concept piece for power, authority, economy, performance, government, planning and control.
This week in tax: Germany still ‘committed’ to pillar two despite chancellor’s condemnation
The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump threatened Russia with 100% tariffs
Tom Baker, July 18 2025
Direct Tax
OECD image.jpeg
OECD unveils pillar two safe harbour for highly taxed MNEs
In its latest G20 update, the OECD also revealed tense discussions with the US where the ‘significant threat’ of Section 899 was highlighted
Tom Baker, July 17 2025
Direct Tax
OECD image.jpeg
Pillar two no longer has a future, German chancellor claims
The global minimum tax deal is not viable without US participation, Friedrich Merz has argued
Sam Sholli, July 16 2025
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North American Jurisdictions
  1. Canada
    June 01 2022
  1. Mexico
    June 01 2022
  1. United States
    June 01 2022