2min chapter

Cross-border Tax Talks cover image

Searching for Pillar Two clarity: The OECD’s Administrative Guidance

Cross-border Tax Talks

CHAPTER

OECD Working on Additional Guidance on Income Inclusion Rules

There are still a whole number of issues we highlighted a couple over the course of the podcast but have we heard anything from the OECD or what can we otherwise be expecting for additional guidance. We would expect that to come out later this year in addition to all of this other stuff making its way into this revised version of the commentary document. So I think the takeaway for a lot of taxpayers is if you yourself have certain call it difficult outcomes that you're coming across within these rules that do not seem to make sense. The longer delays that we get in the implementing in this in additional guidance we could end up with variations in implementing jurisdictions rules.

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