The OECD has released new guidance aimed at preserving the Pillar Two central filing model and easing operational pressure on taxpayers. But uneven country readiness, implementation gaps, and uncertainty around penalty relief continue to create significant execution risk ahead of the June 30 deadline.

IN THIS EPISODE
Stewart Brant, Managing Director, PwC’s Global Tax Policy Services Practice
Pat Brown, PwC's National Tax Office Co-Leader

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