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