United States
The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump threatened Russia with 100% tariffs
In its latest G20 update, the OECD also revealed tense discussions with the US where the ‘significant threat’ of Section 899 was highlighted
The global minimum tax deal is not viable without US participation, Friedrich Merz has argued
Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but following its shelving, attention turns to the fate of the OECD’s pillars
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Sponsored by DeloitteAlicia Janisch, vice chair and US healthcare sector leader, Deloitte Tax LLP -
Sponsored by DeloitteInterview with Brian Little, partner, Deloitte Tax LLP
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Sponsored by Vertex IncMichael Bernard of Vertex says adapting to the US’s challenging tax regime relies on an understanding of what is known as the nexus principle
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