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The OECD/G20 project aims to make fundamental changes to the long-standing international tax architecture and continues to have strong political support around the globe. Webcast panelists will provide an update on the latest developments and address key practical questions related to Pillar One and Pillar Two that are important in preparing for the “new normal” in this evolving global legislative landscape.
EY panelists will address:
The ongoing series of OECD consultation documents on Pillar One involving new nexus and profit allocation rules under Amount A
Recent developments with respect to Pillar One Amount B relating to the development of fixed returns for distribution and marketing activities
The OECD consultation on the Implementation Framework under Pillar Two on administrative and coordination aspects of the new global minimum tax rules
Practical considerations in preparing for the application of new global minimum tax rules
What’s ahead for negotiations at the global level and implementation at the jurisdictional level on both Pillars One and Two