The Pillar 1 and Pillar 2 OECD blueprints have the potential to completely upend global tax and transfer pricing strategies. Here are the implications.
Tax authorities utilize OECD data for country risk assessment—are your company’s transfer pricing reports free of red flags?
The Unified Approach is a radical departure from the existing system, in that it overlays formulary apportionment on top of the arm's length principle.
The OECD has released a new Pillar One digital tax proposal known as the Unified Approach, which goes beyond the digital economy and arm's length principle