PwC's Tax Bites Podcast
We are facing times of unprecedented changes and challenges. Taxation has been closely connected to geopolitical developments in the past century, given the connection between tax revenues and public expenditure. In this podcast series we reflect on the relevance of the geopolitical developments in view of tax policy. We provide an insight into the main tax policy developments that you should be aware of. Our EU tax bites focus on direct tax developments in the EU and beyond.
PwC's Tax Bites Podcast
OECD issues Administrative Guidance on Pillar 2
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PwC Belgium
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Season 1
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Episode 36
In this episode, we discuss our first impressions of the 111-page Administrative Guidance on Pillar 2 published by the OECD on Thursday, 2 February 2023. A wide range of issues related to the GloBE Rules and Commentary were addressed in the guidance, and our experts also welcomed the additional clarification and examples, including those on the Qualified Minimum Top-up Tax (QDMTT) and the treatment of taxes paid under the US GILTI regime. Listen in to get our first take on the Administrative Guidance!
Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
