3min chapter

Cross-border Tax Talks cover image

Pascal Saint-Amans: The Pillar Two Origin Story

Cross-border Tax Talks

CHAPTER

The OECD's View on the Income Inclusion Rule

OECD has introduced an implementation framework but there's still a lot of questions that remain unanswered. Still, I think the aim to facilitate the life of taxpayer is to have one return or one consolidated set of data which we'll draw as you know on the country by country reporting refining and going one step further. The aspiration is to haveOne common integrated system and that's the beauty and the novelty of this which is integrating all these different local systems into one.

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