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
Sponsored
Sponsored
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Sponsored by GNV ConsultingAditya Wicaksono and Yoan Putra Muda of GNV Consulting report on the country addressing the global minimum tax, and a streamlining of the procedures used for tax corrections, objections, reductions, eliminations, and cancellations -
Sponsored by DeloitteInterview with Dr Alexander Linn, partner, business tax
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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
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