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
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Sponsored by insightsoftwareWith BEPS pillar two presenting data-related challenges for enterprise tax teams, ITR held a webinar in collaboration with insightsoftware and KPMG to explain the increasing need to transform tax processes. -
Sponsored by insightsoftwareJoin ITR and insightsoftware at 1.30pm BST on July 18 2023 as they provide an update on BEPS 2.0 and explain why the transformation of tax processes is necessary to address the requirements 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.
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