4min chapter

Cross-border Tax Talks cover image

Pillar Two: GloBE Return and CbyC Safe Harbours

Cross-border Tax Talks

CHAPTER

The First Volley of What This Could Look Like

I think the second observation I had was the schedules that were pulled together in annex one was very, I guess, at a high level I was very expected. Take the globe rules and if you started to try to map out what data points were being asked for in the different sections, I think they kind of laid it out what you would have expected. There wasn't really a whole lot of how the constituent entity schedules would relate to the jurisdiction levels schedules. It's not this is the actual return. Not even close. And so wanted to just kind of put an exclamation point on that first point that you've made that this really is the first volley.

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