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  Miscellaneous 2022

Addressing the tax challenges of digitalisation - Recent developments and potential issues arising in relation to Pillar 2

Source: Victoria

Published Date: 25 Aug 2022

 

New domestic legislation and another multilateral tax treaty are just around the corner if the OECD/G20 Pillar 2 solution is to be implemented in 2023/[2024]. This presentation analyses practical issues that could arise with implementation that MNEs should be aware of and proactively considering now, including:

  • Making your financial accountant your new best friend (dealing with DTAs, DTLs and tax-effect accounting)
  • Preparing for Group Reporting impacts
  • Potential traps for the unwary
  • Transitional issues and how to deal with them (eg tax balance sheets)
  • Avenues for business to influence design features of proposed rules

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