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An uncertain outlook for tax certainty under BEPS 2.0

Published: September 22, 2022

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.

Source: internationaltaxreview.com

Related Topics:

Erosion Globe ModelMultilateral ConventionTwo Pillar SolutionTax Challenges ArisingTax Certainty FrameworkTax Certainty ProcessIssues RelatedInclusive FrameworkExplanatory StatementTaxation FrameworkDispute Resolution DirectiveGlobal Anti Base ErosionModel Rules