Cross-border Tax Talks

Pascal Saint-Amans: The Pillar Two Origin Story

Mar 1, 2023

36:31

AI Chapters

Episode notes

Introduction

3min

The Under-Tax Payment Rule

2min

The Impact of the UTPR on the Global Treaty Network

2min

The Importance of Ring Fencing in Tax Competition

2min

The Difficulty of Joining the G20

2min

The Complexity of Tax Systems

4min

The Importance of Tax Holidays in Developing Countries

3min

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

4min

The OECD's View on the Income Inclusion Rule

3min

10.

The Failure of Build Back Better

3min

11.

The U.S.'s Response to the U.T.P.R

3min

12.

The Importance of Input From the Private Sector in the Digital Service Tax Process

3min

13.

The Role of Tax Advice in the Private Sector

2min

14.

Cross-Border Tax Talks: Pascal Santamond and Doug McConney

2min

Doug McHoney (PwC's US International Tax Services Global Leader) records from PwC’s 2023 International Tax Conference, where he is joined by Pascal Saint-Amans, former Director of the OECD's Centre for Tax Policy and Administration and current partner with Brunswick, a strategic advisory firm. Doug and Pascal dive directly into the BEPS Project with an overview of the Pillar Two origin story, the challenges and successes of the project, harmful tax practices and the ways the OECD is trying to change tax systems, the natural complexity of tax, the future of tax incentives, compliance requirements, the private sector’s role in the policy process and much more.