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Pascal Saint-Amans: The Pillar Two Origin Story

Cross-border Tax Talks

CHAPTER

The OECD's Discussion on the Qualified Domestic Minimum Top-Up Tax

There will still be competition for foreign direct investment, he says. As jurisdictions start to implement rules, "the underlying rules may differ" There is a need for a peer review of the tax system, and I think the OECD is working on that. But there are still risks of differences and therefore of double taxation.

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