Pillar Two
The controversial deal will allow US-parented groups to be carved out from key aspects of pillar two
Pillar two was ‘weakened’ when it altered from a multinational convention agreement to simply national domestic law, Federico Bertocchi also argued
The EU has seemingly capitulated to the US’s ‘side-by-side’ demands. This may be a win for the US, but the uncertainty has only just begun for pillar two
ITR’s most prolific stories of the year charted public pillar two spats, the continued fallout from the PwC Australia tax leaks scandal, and a headline tax fraud trial
Sponsored
Sponsored
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Sponsored by DeloitteChristine Wolter, international tax lead, Deloitte Germany -
Sponsored by DeloitteLouise Kelly, head of foreign direct investment, Deloitte Ireland
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Sponsored by DeloitteDeloitte Global leaders Chad Hungerford and Chris Oates reveal the key practical challenges of pillar two implementation while finding cause for optimism and even excitement in an exclusive podcast with ITR
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