OECD
The controversial deal will allow US-parented groups to be carved out from key aspects of pillar two
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
Foreign companies operating in Libya face source-based taxation even without a local presence. Multinationals must understand compliance obligations, withholding risks, and treaty relief to avoid costly surprises
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 DeloitteEddie Morris of Deloitte considers the limited evidence available on the use of the arbitration clause of mutual agreement procedure articles to resolve transfer pricing disputes, and pinpoints areas for improvement. -
Sponsored by EY Asia-PacificIn collaboration with EY, ITR’s guide to the tax-related developments, challenges, and strategies in the Asia-Pacific region emphasises how connected the world has become.
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Sponsored by EY Asia-PacificEng Ping Yeo of EY identifies three ‘megatrends’ that governments and businesses should be aware of as they consider their tax policies in a challenging and rapidly evolving environment.
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