Pillar Two Challenges: Book Accounting and GloBE Income Calculation
International Tax Team video series – Overview of the book accounting considerations when calculating GloBE income under Pillar Two (part 4)
Pillar Two Challenges: Data Gaps, Technology Needs, and Modeling
International Tax Team video series – Overview of the implementation challenges that the OECD’s Pillar Two presents beyond the tax technical (part 3)
Pillar Two Implementation: Progress Around the World
International Tax Team video series – Overview of the impact of the OECD’s Pillar Two initiative on U.S. multinational groups (part 2)
Pillar Two Implementation: U.S. Multinationals Impacts and Considerations
International Tax Team video series – Overview of the impact of the OECD’s Pillar Two initiative on U.S. multinational groups (part 1)
Asset Managers: New Holding Company Regime in the United Kingdom
International Tax Team video series – Background on and features of the U.K. qualifying asset holding company regime unpacked
ATAD3: Minimum Substance Triggers Maximum Reporting
International Tax Team video series – EU update on proposed anti-tax avoidance rules to prevent misuse of shell entities