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4min chapter
Pascal Saint-Amans: The Pillar Two Origin Story
Cross-border Tax Talks
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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