Pillar Two
A mere three firms accounted for more than 90% of top-up taxes paid, according to research from Deloitte
New US trade and tax policies risk placing European businesses at a significant structural disadvantage, the group said
The OECD’s minimum tax rules will require enhanced due diligence from buyers, says Osborne Clarke partner Esther Villa
A global tax framework may not materialise anytime soon, but a common set of principles is becoming increasingly necessary, Rudolf Winkenius also tells ITR
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Sponsored by DeloitteSanjay Kumar and Suchint Majmudar of Deloitte India provide a guide to the BEPS package and explain why streamlining the calculation of amounts A and B is integral to its successful implementation -
Sponsored by KPMG ChinaLewis Lu and John Timpany of KPMG China discuss the potential implementation of the GloBE rules and a minimum top-up tax in Hong Kong from 2025
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Sponsored by Deloitte NorwayRebecca Hammer and Sandra Solbrekke of Deloitte Norway explain the consequences of the impending introduction of the income inclusion rule and a qualified domestic minimum top-up tax in Norway
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