Pascal Saint-Amans: The Pillar Two Origin Story
Cross-border Tax Talks
The Difficulty of Joining the G20
Pto1 was the most difficult to bring all the countries on board. Arguably still is the most difficult. On Pto2 one of the very difficult countries was China. They decided to join, I think, in the geopolitical environment where they didn't want to be a dissenting voice in the G20. Why didn't go as well? The complexity. Could we do better? I don't know. Maybe more simplicity and providing more tax certainty is what is required at this point in time. We wish so.
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