OECD Proposal for a new tax order – Compiled comments on Pillar II
Pillar Two takes a massive step forward beyond addressing Digital Taxation and proposes a global minimum effective tax regime comprising of four components – income inclusion rule, undertaxed payments rule, switch-over rule and subject to tax rule.
Do the proposals represent a new inclusive global grand bargain that will finally stem the tide of unilateral actions in our uncertain world?
WTS Global takes you deep into Pillar Two with insights and analysis from our experts and you decide for yourself!
See our submission to the OECD here.
Thanks go to our international editorial team led by Sam Sim, Matthias Mitterlehner, Koen Morbeé, Ruth Steedman, Giovanni Rolle and Wim Wuyts.