Digital Economy / All

Sharing the latest updates on the UN Framework Convention on Tax Cooperations and the OECD Administrative Guidance in relation to Pillar 2.

Exploring greater UN involvement in tax matters and the recent OECD Effective Tax Rate (ETR) working paper.

This webinar provides an update on the recent OECD releases on Pillar 1 Amounts A & B, the Subject to Tax Rule, guidance on the GloBE rules and a status report on where various jurisdictions are on Pillar 2.

Grant Wardell-Johnson, Global Head of Tax Policy, KPMG International, unpacks the 11 October OECD document release on Amount A and further expected releases.

An update on the recent OECD releases on Pillar 1 Amounts A & B, the Subject to Tax Rule, Guidance on the GloBE rules and a status report on where various jurisdictions are on Pillar 2.

On 23 August 2023, KPMG LLP held a 60-minute webcast to discuss Amount B.

This webinar held on 26 July brings together our leading global experts to speak about these developments and broader global landscape on the introduction of the GloBE rules.

Recent weeks have seen significant further developments with respect to the design, operation and implementation of the OECD’s BEPS Two-Pillar Solution.

In this article Eleanor Leenane and Maurice Scullion of KPMG’s Financial Services Tax team take a look, in a banking context, at Pillar Two of the OECD’s BEPS 2.0 project which will see Ireland introduce a minimum effective rate of corporation tax of 15% at the end of this year for certain taxp