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Luis Coronado and Matt Andrew of EY unpick the OECD’s consultation documents related to tax certainty under pillar one and find that there are many unresolved issues in terms of tax dispute resolution.
Luis Coronado and Matt Andrew of EY say policymakers still have many issues to resolve as debates continue over the technical and implementation-related elements of pillars one and two.
Belema Obuoforibo, director at non-profit IBFD, has criticised the policy design of the OECD’s two-pillar solution at an IFA panel.
Costa Rica has taken further steps to combat harmful tax practices, the OECD has said in its latest report from the Forum of Harmful Tax Practices (FHTP).
As discussed in our alert earlier this week, the recently announced proposed reconciliation package—the Inflation Reduction Act of 2022, H.R. 5376 (the "Bill")—would impose a new 15% minimum...