OECD Pillars: Conversations on global tax reforms for a digital world

OECD Pillars is A&O Shearman's series of webinars, podcasts and publications. The series will focus on global tax changes being implemented as a result of the two-pillar proposals initiated by the Organisation for Economic Co-operation and Development (OECD).

Aerial view of Berlin skyline with famous TV tower and Spree river in beautiful evening light at sunset, Germany.

Our global tax experts will look at the proposed taxing right over a portion of the residual profits of the largest and most profitable multinational enterprises (Pillar One), and the introduction of a global minimum tax rate for multinationals within scope (Pillar Two). We consider the tax, legal and commercial implications of recent and upcoming developments, as well as emerging themes and possible pain points for specific sectors.

Proposed dual consolidated loss regulations would disallow U.S. tax use of foreign losses viewed as reducing Pillar Two tax liabilities

Insight

Aug 12 2024

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