Jurisdictions that have ratified the global minimum tax are now in the process of making it a reality
The European Commission is set to face WTO complaints from India and other countries over the Carbon Border Adjustment Mechanism, while a federal judge dismisses two tax charges against Hunter Biden.
A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
Sponsored by Deloitte CanadaYong Chan Lee and Eun Jin Choi of Deloitte Korea provide an update on the application of the OECD’s two-pillar solution and explain how Korean businesses can prepare for amount B’s introduction
Sponsored by YulchonKyu Dong Kim, Min Young Sung, Joon Yung Jo and Ellie Jin of Yulchon report that foreign companies receiving Korean-sourced income are now required to disclose information about their financials and investors to access treaty benefits.
Sponsored by Deloitte ChinaScott Oleson, Rajat Ranjan and Andrew Zhu of Deloitte provide a guide to the post-merger integration issues that need to be considered in China, India, Japan, South Korea, New Zealand and Southeast Asia.