Pressure ratchets up on Pillar Two compliance (5:40)

Will Morris
Monday, June 15, 2026

Does the OECD’s late-stage Pillar Two guidance actually resolve the practical challenges companies are facing? Questions around QDMTTs, local filings, and penalties remain, while many US multinationals continue preparing for first Pillar Two filings as the Side-by-Side agreement does not eliminate 2024 obligations.

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Will Morris, PwC’s Global Tax Policy Leader
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