TEI Comments on Aspects of OECD Pillar Two

On August 14, TEI submitted comments to the Organisation for Economic Co-operation and Development (OECD) regarding certain aspects of the OECD’s Pillar Two initiative. TEI’s comments were provided as a follow-up to the Institute’s June 6 meeting with representatives from the OECD. The Institute’s comments focused on issues arising from disputed tax amounts, administration of the GloBE information return, and the various Pillar Two safe harbors. The Institute’s comments were led by TEI’s EMEA Direct Tax Committee. Read TEI’s comments here.