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Where Did Pillar One and Pillar Two Come From?

08.25.2022 | Duration: 15:07

Exploring Transfer Pricing Episode 08-2022 | The space between two pillars. Pillars One and Two attempt to restabilize a system that is increasingly difficult for taxpayers to manage.

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Podcast overview

As new tax laws and regulations continue to shake the tax world, the OECD/G20 Inclusive Framework has attempted to offer some stabilization through the construction/erection of Pillar One and Pillar Two. While Pillar One focuses on the largest, most profitable multinationals, Pillar Two applies more broadly and sets a minimum global tax rate. The impacts of Pillar One and Pillar Two on transfer pricing vary by jurisdiction, taxpayer, and the likelihood of ultimate adoption. If you're not quite sure where to start when it comes to understanding Pillar One and Pillar Two, join us as we scale these structures together!

Our host Brittany Hardin Tanguay welcomes KPMG Washington National Tax Managing Directors Marcus Heyland and Alistair Pepper, both formerly with the OECD, to provide a high level overview of Pillar One and Pillar Two.

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