Recent Developments in Global Tax Reform Implementation

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Tax Notes chief correspondent Stephanie Soong recaps the latest updates from the OECD’s two-pillar project and highlights what is expected from the organization in 2025. 

Listen to our previous episodes on the two pillars here:

• An Update on Pillar 1 Amount B
• Pillar 1 Amount B: Disagreements and Divides
• Manal Corwin Takes the Helm: Updates on the OECD Tax Reform Plan
• Bringing Order to Chaos? Digital Services Taxes and Pillar 1

For more coverage, read the following in Tax Notes:

• IRS to Propose Regs on OECD Amount B Transfer Pricing Approach
• IRS Wants to Preserve DCL Regime Election Amid Pillar 2 Rules
• OECD Transitional Pillar 2 Tax Peer Review Nearing Completion
• UAE to Introduce OECD-Aligned Domestic Minimum Top-Up Tax
• Australian Senate Approves Package of Global Minimum Tax Bills

Follow us on X:

• Stephanie Soong: @StephanieSoong
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes