While the Pillar Two Administrative Guidance provides much needed direction on the GloBE Rules, there are a few surprises. Will Morris talks about that and what’s to come.

International tax reform: OECD/G20 Inclusive Framework releases new information on key aspects of the Two-Pillar Solution

Treasury Publishes Public Input on Draft OECD/G20 Inclusive Framework Pillar One Multilateral Convention Text (12/19/23)

Tax Policy Alert: OECD releases further Pillar Two GloBE Administrative Guidance and timeline update for Pillar One

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

In case you missed it:
Is the OECD’s two-pillar approach sustainable?
US faces costly TCJA extension, Pillar Two adoption
Pillar One guidance: Some clarity, some issues remain unresolved
PwC’s Pillar Two Country Tracker (Updated 12/18/23)