2min chapter

Cross-border Tax Talks cover image

Pillar Two: GloBE Return and CbyC Safe Harbours

Cross-border Tax Talks

CHAPTER

What Are the Data Points?

With the globe return is I think it was 150 or so data points. As we start to think about what really is going to go into the calculation, we're starting to discover that those data points are much more than 150. You can imagine for taxpayers, like however many constituent entities they may have, which could be dozens or hundreds or in, you know, some multinationals, thousands of dollars.

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