Pascal Saint-Amans: The Pillar Two Origin Story
Cross-border Tax Talks
The Importance of Input From the Private Sector in the Digital Service Tax Process
I do have concerns that we will see a similar reaction as the Trump administration with as the under tax profit rule comes in. The difference though is that you're probably right but still the U.S. administration agreed this set of rule and agreed that it had to be reciprocal. My advice is speak to countries, don't even try to say this policy is bad when the policy is decided. Of course you may want to express your view but you really need to focus on getting the design features of implementation right.
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