Will Morris on Pillar Two answers and surprises (9:12)

Will Morris, Pat Brown
Tuesday, December 19, 2023

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

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)


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