OECD guidance: Companies and developing countries raise questions (9:30)

OECD guidance: Companies and developing countries raise questions (9:30)

Will Morris, Julie Allen
Monday, July 31, 2023

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It’s been a couple of weeks since the OECD released its most recent guidance on Pillars One and Two. Will Morris shares questions and concerns he is hearing from companies and developing countries and discusses how bipartisan Ways and Means involvement can be beneficial.

Background, insights, and other documents
PwC’s Pillar Two Country Tracker
Webcast replay: Tax Readiness: The current state of the OECD's two-pillar solution (07/28/23)
Cross-border Tax Talks: Pillar Two and Financial Services: What’s the deal? (07/26/23)
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)

IN THIS EPISODE
Will Morris, PwC’s Global Tax Policy Leader
Julie Allen, PwC’s National Tax Services and Mergers & Acquisitions Tax Leader
Scott McCandless, Host, Policy on Demand

In case you missed it:
Week in Review with Mark Prater
FTC relief: Compliance and financial statement considerations

Happening this week:
- The House and Senate have departed for an August recess period until after the Labor Day holiday.
- The Senate is scheduled to return September 5 and the House is scheduled to return September 12.
- Funding the federal government for FY 2024 will be a top priority when Congress returns ahead of the September 30 fiscal year-end.

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