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Phil Ramstetter

International Tax Partner and former Tax Policy Consultant at Business at OECD (BIAC).

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Jul 17, 2024 • 39min

Pillar Two Admin Guidance Glimpses of clarity

Doug McHoney and Phil Ramstetter discuss OECD's Admin Guidance on Pillar 2, focusing on DTL recapture rule, cross-border tax allocation, GloBE rules, entity classification, and more. They highlight challenges in simplifying tax rules, global accounting, and enacting OECD guidance into national laws.