OECD commentary regarding cross-border remote work is expected to yield more certainty and flexibility for companies; additional guidance on global mobility is expected this year.
IN THISEPISODE
Giorgia Maffini, Special Advisor on Tax Policy and Transfer Pricing, PwC UK
Will Morris, Global Tax Policy Leader, PwC
PWC'S TAX POLICY ALERT
https://www.pwc.com/gx/en/tax/newsletters/tax-policy-bulletin/assets/pwc-oecd-issues-2025-model-tax-convention-update.pdf
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To welcome 2026, Will Morris takes an initial look at the OECD’s newly released side-by-side package for Pillar Two. The agreement helps ease US tensions and averts a disorderly breakdown, butimportant questions remain around reporting relief, complexity, and which countries may ultimately benefit. Despite one welcome step toward simplification, significant work still lies ahead.
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