OECD Tax Pact Consultations Put Pressure on Advisers (Podcast)

The quick pace of consultations into complex new rules from the OECD is keeping tax practitioners busy.

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The Paris-based institution has already in 2022 launched several consultations into the “building blocks” of a new international tax system. Pillar One of the plan would reallocate a sliver of the profits of the largest and most profitable businesses to countries where they make sales. Pillar Two would establish a 15% global minimum tax.

Tim Sarson, partner ...