Pillar Two
The scope of qualifying pillar two tax credits could reportedly be broadened; in other news, hundreds of IRS appeals staff are to resign
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
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Sponsored by DeloitteAs organisations prepare for the implementation of the GloBE rules, Jonathan Culver and Amelia Teng of Deloitte provide a guide to the main issues confronting companies. -
Sponsored by insightsoftwareThe clock is ticking on the implementation of the OECD’s pillar two proposals. Phil Myers considers the challenges for companies, the changing role of tax professionals, and how a technology-based solution could help.
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Sponsored by Deloitte SwitzerlandMartin Krivinskas and Daniel Stutzmann of Deloitte Switzerland consider the benefits and risks of the transitional GloBE Rules as the country prepares to vote on a constitutional amendment regarding pillar two.
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