OECD guidance: Relief, with opportunity to comment (13:12)

Will Morris, Pat Brown
Tuesday, July 18, 2023

Will Morris provides a deeper take on the OECD guidance released this week, providing insight on areas of relief in the Pillar Two Administrative Guidance and GloBE information return documents and encourages companies to comment on Pillar One Amount B guidance.

Don’t miss PwC’s Tax Readiness webcast on July 27 the OECD’s two-pillar solution. Register here: Tax Readiness: The current state of the OECD's two-pillar solution.

Will Morris, PwC’s Global Tax Policy Leader
Pat Brown, PwC’s Washington National Tax Services Co-Leader

In case you missed it:
Will Morris on the rush OECD guidance (07/17/23)
Week in Review with Janice Mays (07/14/23)

Background, insights, and other documents
PwC’s Pillar Two Country Tracker
PwC Tax Policy Alert: OECD presents report to G-20 Finance Ministers and releases key documents under Pillar One and Pillar Two (07/17/23)
PwC Tax Policy Alert: OECD releases Outcome Statement on the two-pillar solution (07/13/23)

OECD Documents
OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (July 2023)
Public Consultation Document on Amount B of Pillar One (07/17/23)
Pillar Two Subject to Tax Rule (07/17/23)
Pillar Two GloBE Information Return (07/17/23)
Pillar Two Administrative Guidance (July 2023)
Amount B in a Nutshell (July 2023)
GloBE Information Return
The Subject to Tax Rule in a Nutshell (July 2023)
138 countries and jurisdictions agree historic milestone to implement global tax deal (07/12/23)
Outcome Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy (07/11/23)


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