Steve Kohart
International Tax Partner in PwC’s New York City office and former advisor to the Center for Tax Policy Administration for the OECD.
Best podcasts with Steve Kohart
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Jan 24, 2024 • 46min
Pillar Two: how safe is the safe harbor?
Steve Kohart, PwC international tax partner and former OECD adviser, joins Doug McHoney to discuss the OECD's Pillar Two Administrative Guidance. They cover topics like safe harbor implementation, purchase price adjustments, hybrid arbitrage arrangements, CFC tax allocation, and potential additional guidance in 2024.
Oct 23, 2024 • 43min
Pillar Two Update: Traps for the unwary
Steve Kohart, an International Tax Partner at PwC and former OECD advisor, shares valuable insights into the complexities of Pillar Two in international taxation. He discusses the Qualified Domestic Minimum Top-Up Tax (QDMTT) and the global implications for multinationals, particularly in Puerto Rico. The conversation delves into challenges around year-end compliance and data readiness, as well as pitfalls like hybrid arbitrage and financial statement finalization. Kohart also clarifies the concept of a 'good' credit under these new regulations.
