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Around the GloBE: Tracking the Pillar Two Rules’ Progress

04.19.2023 | Duration: 40:59

Podcast: Update on the worldwide implementation of GloBE rules and recent OECD administrative guidance.

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KPMG Inside International Tax

Episode 04-2023 | The implementation of the global minimum tax (the GloBE rules) has been gathering momentum, with significant advancements made toward the end of 2022 and into 2023.

In this episode of Inside International Tax, we discuss key aspects of the rules that U.S. multinational companies must consider as they prepare for worldwide implementation of the GloBE rules. How do recent drafts of foreign legislation compare to the GloBE Model Rules and what can we expect as other countries ramp up efforts to bring the GloBE rules online? What issues are multinationals confronting after having had a few months to digest recent OECD guidance on crucial aspects of the GloBE rules, such as the allocation of taxes and losses among in-scope group members? How are certain GloBE transitional and safe harbor rules affecting approaches to current transactions in anticipation of the new international tax landscape?

Join us as our hosts Gary Scanlon and Kristen Gamboa interview Marcus Heyland from the Economic & Valuation Services group in the KPMG Washington National Tax (WNT) practice and Kevin Brogan from WNT’s International Tax group to explore these questions and more on this podcast.

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