TEI Comments on OECD Pillar Two GloBE Information Return Consultation

On February 3, 2023, TEI submitted comments to the Organisation for Economic Co-operation and Development ("OECD") regarding the GloBE Information Return under Pillar Two of the OECD's project on the digitalization of the economy. The Institute's comments primarily focused on the ways to reduce the volume of information required under the return, by both eliminating information that is reported via other means and reporting on a jurisdictional basis rather then entity-by-entity. TEI's comments were prepared under the aegis of its EMEA Direct Tax Committee and were led by Ralf Thelsosen of Citco. Benjamin Shreck, TEI Tax Counsel, coordinated the preparation of the Institute's comments.

Read the Comments.