Worldwide Tax Summaries Online

Diverging OECD and UN approaches to transfer pricing UN proposals on taxable presence and profit allocation, OECD revisions to intra-group services guidance, and evolving dispute resolutionmechanisms point to increasingly different approaches to transfer pricing. For multinationals, these differences could mean greater uncertainty over where profits are taxed and increased exposure to double taxation. Watch Global Tax Talk every week for the latest on global tax policy developments so that you stay global tax ready. SUBSCRIBE TO GLOBAL TAX TALK https://cloud.email.pwc.com/GlobalTaxTalksubscription CONTACT THE GLOBAL TAX TALK TEAM gbl_tax_talk@pwc.com

Pillar Two: Side-by-Side issues, and the Belgian UTPR case European scrutiny of the Side-by-Side Package continues, with critical reviews in the Netherlands and potential delays to DAC6 reportingrelief. As the legal challenge to Belgium’s UTPR proceeds, Pillar Two may survive, but look increasingly less like a single coordinated global minimum tax, and more like a collection of national rules. Watch Global Tax Talk every week for the latest on global tax policy developments so that you stay global tax ready. SUBSCRIBE TO GLOBAL TAX TALK https://cloud.email.pwc.com/GlobalTaxTalksubscription CONTACT THE GLOBAL TAX TALK TEAM gbl_tax_talk@pwc.com