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International review for May 2022

Speed read
After a busy start to the year, the pace of developments in the international tax world slowed down in May. There is, however, no respite for BEPS 2.0: the OECD held a public consultation meeting to present the key themes arising from responses to its implementation framework consultation, and it opened, and closed, two pillar one consultations. New Zealand has launched its own consultation on the domestic implementation of pillar two. The OECD has also published a report on tax transparency in Latin America, indicating that while progress has been made, work is still required to combat tax evasion in the region. Finally, Poland and Kenya are the latest jurisdictions to propose changes to their transfer pricing regimes.

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