Analyzing The OECD's Pillar 2 Proposal

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Tax Notes reporter Ryan Finely summarizes the OECD’s pillar 2 consultation draft and BDO’s Monika Loving provides her take on the proposal.

For additional coverage on pillar 2, read these article in Tax Notes:

• BEPS 2.0 Work Must Remove Unilateral Taxes, Tech Firms Tell OECD
• EU Divided Over GLOBE Minimum Tax
• OECD Calls for Design Advice on GLOBE Minimum Tax Proposal
• OECD’s Minimum Tax Work Has a Long Way to Go, Experts Say
• Agreement on BEPS 2.0 Expected in June 2020, OECD Tax Chief Says
• OECD Sets Course Toward Global Digital Tax Deal by 2020

In Willis Weighs In, Tax Notes contributing editor Ben Willis discusses business purpose and principle purpose threshold with Executive Editor for Commentary Jasper Smith.

For additional coverage on business purpose and principal purpose threshold, read these Willis Weighs In columns in Tax Notes: 

• Principal Purpose: Treasury’s Disappointment in the TCJA