As Autumn takes grip it is unsurprising that, yet again, the international tax world is dominated by BEPS 2.0 developments, with both the OECD and national governments racing to finalise as much of the two pillar deal as possible before the end of the year. The Inclusive Framework has released the text for Amount A of the Pillar One multilateral convention, although further work is required before this can be opened for signature. Meanwhile, the subject to tax rule multilateral convention is now open for signature. The OECD has published an implementation handbook for Pillar Two, and I take the opportunity to recap progress around the world in implementing Pillar Two. Finally, Brazil has published the final version of its new transfer pricing rules.
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As Autumn takes grip it is unsurprising that, yet again, the international tax world is dominated by BEPS 2.0 developments, with both the OECD and national governments racing to finalise as much of the two pillar deal as possible before the end of the year. The Inclusive Framework has released the text for Amount A of the Pillar One multilateral convention, although further work is required before this can be opened for signature. Meanwhile, the subject to tax rule multilateral convention is now open for signature. The OECD has published an implementation handbook for Pillar Two, and I take the opportunity to recap progress around the world in implementing Pillar Two. Finally, Brazil has published the final version of its new transfer pricing rules.
If you are not a subscriber, subscribe now to read this content.
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