Pillar 2 News Today

Ground-breaking new EU rules introducing a minimum rate of 15 percent taxation for multinational companies operating in European Union Member States came into effect Monday.

In honor of Tax Notes Talks 300th episode, Tax Notes chief correspondent Stephanie Soong reviews her tax career and coverage of the OECD over the last decade.

Prime Minister Marcel Ciolacu declared yesterday that the draft budget drawn up for next year foresees a 60% increase in the funds allocated to National Education, which will thus reach 4.1% of the Gross Domestic Product.

Constraints on real-estate exposure modelling result in Pillar 2 charges moving to Pillar 1 requirements

Reverse stress-testing or VAR may work better than existing outlier tests, but are hard to manage

Martin A. Sullivan describes versions of the Laffer Curve in light of the corporate tax rate cut proposal from Donald Trump, who is being advised by Arthur Laffer himself.

Support for multiple scenarios, but only if fixed assumptions and variables are scaled back

Tax Notes contributing editor Ryan Finley explains how the OECD plan for establishing a streamlined transfer pricing approach for baseline distribution hit a roadblock.

Risk Live: Splintered approach to stress-testing across jurisdictions “very, very worrying”, says risk expert

Basel Committee chair among those who say Pillar 1 capital requirement could have helped control SVB risks