06.12.2023 | Duration: 27:45
Podcast focuses on BEPS 2.0 implementation hurdles in Latin America and, if top-up taxation is successful, the challenges faced by multinationals trying to credit those taxes in the United States
Episode 03-2023 | Pillar Two is advancing in some jurisdictions, but others, particularly in Latin America, are encountering significant hurdles to implementation. This episode focuses on the constitutional challenges faced by jurisdictions that have entered legal stability agreements, mining concession agreements, or other arrangements that preclude them from imposing top-up tax—and, if top-up taxation is successful, the challenges faced by multinationals trying to credit those taxes in the United States.
Podcast hosts Kimberly Majure and Kortney Wallace sit down with Armando Lara, partner and International Tax lead with KPMG in Mexico, and and Doug Poms, International Tax principal with the Washington National Tax practice, to discuss.