Pillar Two
Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard
Hany Elnaggar examines how the OECD’s global minimum tax is reshaping the GCC’s investment incentive landscape, shifting the region from rate-based competition toward substance-driven economic positioning
While it’s great that the OECD is alive to multinationals’ fears of being caught in a compliance trap, the ‘common understanding’ illustrates a worrying lack of readiness
Rising demand for specialist expertise has fuelled the growth in tax partner headcounts, Cain Dwyer found; in other news, Switzerland has been urged to reconsider pillar two
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Sponsored by HLB ThailandPaul Ashburn and Anna Selina De Vera of HLB Thailand say the decree underlines the country’s commitment to pillar two implementation as Thailand aims to become one of the first two Southeast Asian countries to join the OECD -
Sponsored by VdATeresa Teixeira Mota and Francisco Lencastre Torres of Vieira de Almeida & Associados explain how generative AI and enhanced human understanding can help in-scope Portuguese constituent entities manage the complexities of pillar two compliance
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss the recently published Provisional Measure 1262/24 and Normative Instruction 2228/24 as a statement of Brazil's commitment to the OECD's global tax standards
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