The Organisation for Economic Co-operation and Development (OECD)/G20 Global Anti-Base Erosion (GloBE, Pillar 2) Model Rules, published in December 2021, intend to address perceived challenges to long ...

As the international tax community seeks revenue estimates from the OECD’s two-pillar tax reform project, some finance ministries are playing their cards close to the vest. In the United States, ...

Adoption of the OECD Pillar Two model rules implementing accords on a global minimum corporate tax rate may result in anomalous or unfair results for some multinationals. Protections available under ...

Journal Editorial Report: The week's best and worst from Kim Strassel, Allysia Finley, Bill McGurn and Dan Henninger. Images: EPA/AP/PA/Reuters Composite: Mark Kelly The Declaration of Independence ...

Secure, scalable software that ensures organisations are prepared for the challenges of OECD Pillar Two rules now and in the future LONDON, January 15, 2025--(BUSINESS WIRE)--Tax Systems, the global ...

The Association of International Certified Professional Accountants has released a formal letter providing guidance on how the Pillar Two tax framework can operate alongside existing U.S. tax ...

Digitalization in the 21 st century brought with it several challenges to the rules for taxing international business income, which gave rise to base erosion and profit shifting (BEPS), in which ...

For an international tax junkie, the last six weeks have been a perplexing time: The U.S. Treasury Department threw a major wrench into the OECD’s most recent multilateral tax coordination project.

In October last year 136 nations reached a high-level agreement to reform the way the taxable profits of multinational corporations are distributed among countries. These countries are expected to ...

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The US is advancing new tax measures targeting countries with “unfair” tax regimes, threatening UK service exports and global tax cooperation under OECD’s Pillar 2, says Tim Sarson Just a couple of ...