The global tax landscape is experiencing a profound transformation as the OECD/G20’s Pillar Two rules are adopted. Among these, the Undertaxed Profits Rule (UTPR) has emerged as a pivotal mechanism ...

In a landmark moment for international tax policy, the OECD Inclusive Framework on BEPS has agreed on the key elements of a ...

Rewriting the international tax framework to introduce a Global Minimum Tax (also known as Pillar Two) was always going to be a battle against the odds. However, despite various obstacles and setbacks ...

With a new wave of Pillar Two guidance expected later this year, the global minimum tax continues to raise the concern of most chief tax officers at large multinational organizations. Under Pillar Two ...

The Organization for Economic Cooperation and Development's framework for international taxes has been coming under pressure in recent months. Pillar Two of the OECD's Global Anti-Base Erosion Model ...

Tax Notes chief correspondent Stephanie Soong discusses how countries are approaching implementation of the OECD’s two-pillar corporate tax reform plan and the future of the OECD after Pascal ...