Growth on the international tax agenda
The G20’s Asheville statement puts renewed focus on how to ensure tax policy supports investment, innovation, and growth. That is a notable change after manyyears focused largely on anti-avoidance — and a question the OECD (P2’s designer…) may find challenging to answer.
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OECD releases September Pillar Two package
The OECD’s September 11 Pillar Two package introduces guidance under which certain “explicitly conditional taxes” that are actually paid may not counttoward the 15% minimum. The revised GIR incorporates Side-by-Side, but another XML transition is expected, and the same GIR information may still have to be filed by SbS taxpayers, so some, but certainly not dramatic, relief.
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LINK TO PWC'S TAX POLICY ALERT
https://www.pwc.com/gx/en/tax/newsletters/tax-policy-bulletin/assets/pwc-oecd-inclusive-framework-pillar-two-package-addresses-consistency.pdf
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