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    Tax Policy

    Timely perspectives on the latest tax developments globally

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    A global view on tax policy


    With tax policy developments around the world quickly evolving, multinational organizations need to take a global view of the implications for their businesses, while also keeping an eye on specific jurisdictional considerations that may have an impact.

    KPMG’s Tax Policy Leadership Group includes leading thinkers from around the world who convene weekly to discuss the latest issues in tax policy. The group engages with countries and jurisdictions across the organization and in the external market, and regularly publishes perspectives on new developments and the potential impacts and key considerations for multinational organizations.

    Explore this page to view KPMG professionals’ responses to the latest OECD developments, as well as insights into the latest tax policy developments taking place around the world.

    Latest updates:


    17 June 2024


    On 17 June 2024, the OECD released the fourth tranche of Administrative Guidance. This covers deferred tax liability recaptures, divergences between GloBE ad accounting carrying values, allocation of Cross-border Current Taxes, Allocation of Cross-border Deferred Taxes, Allocation of profits and taxes in structures including Flow-through Entities and Treatment of Securitisation Vehicles. 

    Agreed Administrative Guidance on the GloBE Model Rules (Pillar Two)

    The OECD’s fourth tranche of Administrative Guidance on the Global Anti-Base Erosion (“GloBE”) Model Rules (“June 24 AG”).

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    Agreed Administrative Guidance on the GloBE Model Rules (Pillar Two)

    The OECD’s fourth tranche of Administrative Guidance on the Global Anti-Base Erosion (“GloBE”) Model Rules (“June 24 AG”).

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    View KPMG professionals’ responses to the latest tax policy developments
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    Observations on Amount B

    Summarizing the 19 February 2024 OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting release on Amount B.
     

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    Agreed Administrative Guidance on the GloBE Model Rules

    Summarizing the 18 December 2023 Inclusive Framework release of Administrative Guidance on the GloBE Rules.

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    OECD releases substantial documents on Amount A of Pillar 1

    Summarizing the latest OECD releases on Amount A of Pillar 1 from 11 October 2023

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    The future of Pillar One – October 2023

    Review of the recent OECD/G20 BEPS Inclusive Framework release. 

     

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    UN Resolution on International Tax Cooperation – October 2023

    Review of the recent Secretary General of the United Nations release from August 2023. 

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    BEPS 2.0: state of play – June 2024

    An overview of Pillar Two implementation developments in jurisdictions around the world.
     

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    Pillar 2: Subject to Tax Rule - 17 July 2023

    KPMG response to the tax-treaty based role that allows for the levying of additional tax.
     

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    Pillar 2: Administrative Guidance - 17 July 2023

    KPMG response to the second set of Administrative Guidance on GloBE rules.
     

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    Insights: Tax policy

    BEPS 2.0: Pillar One and Pillar Two

    Insights and perspectives into BEPS 2.0
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    Navigating BEPS 2.0

    Key considerations for Asset Managers and sovereign wealth funds as they get ready for Pillar Two.
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    Navigating BEPS 2.0

    Key considerations for General Counsel as they navigate BEPS 2.0
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    KPMG Talking Tax

    Video series unpacking the latest tax developments with Grant Wardell-Johnson, Global Tax Policy Leader, KPMG International.
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    Global tax reboot

    Geopolitics, tax policy and society in flux
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    Global reboot

    Tax Insights

    Navigate the future of tax: pressing business issues and opportunities facing tax and business leaders today.
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