35 min listen
Pillar Two: Policy, politics and interaction with Pillar One
Pillar Two: Policy, politics and interaction with Pillar One
ratings:
Length:
38 minutes
Released:
Dec 7, 2023
Format:
Podcast episode
Description
Doug McHoney (PwC’s International Tax Services Global Leader) is at PwC’s Global Tax Symposium in Rome, where he’s joined by Will Morris. Will is PwC’s Global Tax Policy Leader, and on Will’s last visit to the podcast, he covered FSR, the Foreign Subsidies Regulation. On this podcast, an exciting and familiar topic - Pillar Two! Doug and Will discuss generally how the Pillar Two process has been going. They wonder how tax authorities and courts will administer and adjudicate in their jurisdictions, and what will become of the potential FAQs and future administrative guidance from the OECD. They then discuss the recent EC guidance, and whether countries will be able to bring in the OECD guidance retroactively. Finally, Doug and Will touch on how business have participated thus far in the process.
Released:
Dec 7, 2023
Format:
Podcast episode
Titles in the series (100)
European Union State aid: a $13 Billion (and counting) issue! by Cross-border Tax Talks