Pillar Two
Newsflash: OECD Announces Pillar 1 & 2 Agreement
The OECD announces an agreement among the Inclusive Framework on the BEPS Pillar 1 and 2 project addressing the tax challenges of the digitalized economy.
Newsflash: G-7 Reaches BEPS 2.0 International Tax Agreement
On June 5, 2021, the G-7 reached an agreement on OECD BEPS 2.0 Pillar One and Pillar Two initiatives, with promise to repeal Digital Services Taxes (DST).
Valentiam Insights | OECD Unified Approach to Tax Corporate Profits
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.