Certain Aspects of OECD Pillar Two - TEI Comments

On August 14 2023, TEI submitted comments to the OECD regarding certain aspects of the OECD's Pillar Two initiative. TEI's comments were provided as a follow up to the Institute's June 6 meeting with representatives from the OECD. The Institute's comments focused on issues arising from disputed tax amounts, administration of the GloBE information return, as well as the various Pillar Two safe harbors. The Institute's comments were led by TEI's EMEA Direct Tax Committee. Benjamin R. Shreck, TEI Tax Counsel, coordinated the preparation of the Institute's comments.

Read the comments here.