Pillar Two
The US president’s threats expose how one superpower can subjugate other countries using tariffs as an economic weapon
Rolling out the global minimum tax has increased complexity, according to Baker McKenzie; in other news, Donald Trump has announced a 25% tariff on countries doing business with Iran
The deal is a ‘real win’ for US-based multinationals and its announcement is a welcome relief, experts have told ITR
The controversial deal will allow US-parented groups to be carved out from key aspects of pillar two
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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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