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New Administrative Guidance on Pillar 2 and new timeline Pillar 1 - Amount A

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Manage episode 390922175 series 3445176
Content provided by PwC Belgium. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by PwC Belgium or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://player.fm/legal.

A first critical look at the items addressed by the Administrative Guidance!

In this episode, we share our first impressions of the Administrative Guidance on Pillar 2 published by the OECD on Monday 18 December 2023. A wide range of issues related to transitional safe harbours, the GloBE Rules and the Commentary are addressed in the guidance. In addition, a new timeline with respect to Pillar 1 - Amount A was released. Tune in to get our first take on the released material!

Don’t forget to register for our upcoming webinar trilogue (5, 6 and 7 February). Covering the latest state of play on various developments such as Pillar 1, Pillar 2, Public CbCR, ATAD 3 and more via this link: https://www.pwc.be/en/events-courses/2023/international-tax-webinar-trilogue-2024.html

An initiative of PwC’s Tax Intelligence Community - your source of information to stay ahead of the curve.

Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  continue reading

49 episodes

Artwork
iconShare
 
Manage episode 390922175 series 3445176
Content provided by PwC Belgium. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by PwC Belgium or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://player.fm/legal.

A first critical look at the items addressed by the Administrative Guidance!

In this episode, we share our first impressions of the Administrative Guidance on Pillar 2 published by the OECD on Monday 18 December 2023. A wide range of issues related to transitional safe harbours, the GloBE Rules and the Commentary are addressed in the guidance. In addition, a new timeline with respect to Pillar 1 - Amount A was released. Tune in to get our first take on the released material!

Don’t forget to register for our upcoming webinar trilogue (5, 6 and 7 February). Covering the latest state of play on various developments such as Pillar 1, Pillar 2, Public CbCR, ATAD 3 and more via this link: https://www.pwc.be/en/events-courses/2023/international-tax-webinar-trilogue-2024.html

An initiative of PwC’s Tax Intelligence Community - your source of information to stay ahead of the curve.

Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites

  continue reading

49 episodes

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