Tax partner and tax controversy group co-founder Kat Gregor and tax controversy group counsel Elizabeth Smith were participants in the International Bar Association (IBA) Working Group that submitted comments to the OECD Centre for Tax Policy and Administration regarding the OECD/G20 Inclusive Framework on BEPS Public Consultation Document entitled Tax Challenges Arising from Digitalisation — Report on the Pillar One Blueprint. The OECD’s Pillar One and Pillar Two proposals seek to change the taxation of the digital economy and develop a global minimum tax for multinational companies. The OECD published the public consultation documents to further refine the Pillar One and Pillar Two proposals and seek input regarding unaddressed issues. The IBA submitted its comments on December 14, 2020.
Please click here to view the comments.