Matt Ryan

In this insightful discussion, Matt Ryan, PwC UK’s International Tax and Treasury Network Leader, shares his expertise on the complexities of Pillar Two and UK tax policy. He discusses the evolving acceptance of net CFC tested income's coexistence with Pillar Two rules and outlines the timeline for UK legislative changes, potentially effective by 2026. Matt also highlights challenges like M&A data gaps and the lack of a global dispute mechanism. The conversation wraps up with updates on the UK corporate rate and the digital services tax.