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Searching for Pillar Two clarity: The OECD’s Administrative Guidance
Cross-border Tax Talks
The Importance of Administrative Guidance in the New Year
Phil Ramstadter, PwC's international tax services global leader joins Doug McConney on the cross border tax talks podcast. He explains why it is difficult for some countries to make direct reference to OECD guidance before introducing their domestic legislation. And he says that in certain jurisdictions and I know Australia's one they've tried to point to the OECD as administrative guidance there's been some pushback from the courts so it'll be interesting to see how various countries kind of try to take that into account.
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