Series 6 / Episode 1:Pillar 2 - what is it and what's going on? Ft Leonard Wagenaar
Update: 2022-11-10
Description
In the absence of Harriet who was busy with her day job, Grahame spoke to Leonard Wagenaar, an expert on international tax developments over the last few years, about the continuing efforts to implement Pillar 2 or the Global Minimum Tax Rate.
They discussed in general terms what Pillar 2 is the effect of the Domestic Top Up Tax, Income Inclusion Rule and the Untaxed Payment Rule rules and how they interlock. They then went on to discuss the political manoeuvring around implementation; the problems the United States has in getting to the starting gate and the EU's internal difficulties with the various vetoes and the abandonment of the proposed directive.
They discussed in general terms what Pillar 2 is the effect of the Domestic Top Up Tax, Income Inclusion Rule and the Untaxed Payment Rule rules and how they interlock. They then went on to discuss the political manoeuvring around implementation; the problems the United States has in getting to the starting gate and the EU's internal difficulties with the various vetoes and the abandonment of the proposed directive.
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