Global tax policy: searching for stability and certainty
Cross-border Tax Talks
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Navigating Global Tax Challenges
This chapter examines the intricacies of Pillar 2 of global tax policy, focusing on the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR). It discusses the implications of these rules for global tax rates, especially their impact on U.S. multinational corporations, and highlights the ongoing discourse regarding their compatibility with existing international treaties. The speakers also explore the challenges faced by developing countries in adapting to these regulations and the need for a coordinated global tax approach.
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