Oliver Treidler of TP&C GmbH, Berlin discusses a January 16 tax conference sponsored by the German Federation of Industry which featured discussion and updates by OECD leadership and a German tax official concerning the negotiations surrounding pillar one and two and potential updates to tax dispute avoidance and dispute resolution mechanisms. . . .
More than 50 international tax and transfer pricing experts from business, academia, labor, and non-governmental organizations spoke at a March 13–14 consultation, held at the OECD in Paris, on the tax challenges of digitalization. This article addresses the first day of the consultation which concerned the “pillar one” policy proposals . . .
Part two of two. This article summarizes discussion of the “pillar two” proposals at the OECD digitalization consultation, held March 13–14 in Paris. The pillar two proposals, described in a February 13 OECD discussion draft, call for global adoption of a minimum tax and a tax on base eroding payments. . . .
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