OECD releases Pillar Two model rules: What’s next?

Part of the Tax News & Views podcast series

For the first time since the OECD announced its Pillar Two solution, local governments and multinational corporations are starting to see how the proposed tax framework, or at least part of it, will work. In this latest episode, Deloitte Tax leaders Alison Lobb and Bob Stack look at the recently published Pillar Two rules and how they may impact multinational corporations based in the US.

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Tax podcast: OECD releases Pillar Two model rules: What’s next?

The OECD’s recently published Pillar Two rules, which introduce the global tax minimum, carry major tax implications for multinational corporations around the world. In this latest episode, Deloitte Tax leaders Alison Lobb and Bob Stack join host Carrie Falkenhayn to make sense of these rules, how they operate, how member states in the European Union are implementing them, and how it could impact US corporations operating on the global stage:

These Pillar Two rules are a blend of booking tax rules. They determine what taxes go into the numerator to determine your effective tax rate and how to calculate the income that goes into the denominator, all on a jurisdiction-by-jurisdiction basis.

—Bob Stack

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