Pillar Two
Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation
The OECD may be making a mistake if a 2029 review is intended to outlast Trump in the hope of more favourable treatment from the US Democrats
The UK has confirmed its approach to the OECD’s side-by-side deal, but US-parented groups may find pillar two compliance remains far from straightforward
Hany Elnaggar examines how the region's legacy economic substance regimes and the OECD's pillar two framework are converging on the same underlying test
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Sponsored by DeloitteInterview with Betsy Evans, US tax business services leader, Deloitte Tax LLP -
Sponsored by Deloitte CanadaRalf Heussner, Alison Lobb, and Yvonne Weigelt of Deloitte conclude their summary of an interview with Manuel de los Santos, head of the transfer pricing unit at the OECD’s Centre for Tax Policy and Administration
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Sponsored by insightsoftwareJoin ITR and insightsoftware at 2pm GMT (3pm CET) on March 20 2024 to hear about the increased reporting complexities introduced by pillar two and how to navigate them through efficient management of data
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