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Current international tax developments related to BEPS, transparency, and multinational tax regulation.
Current international tax developments related to BEPS, transparency, and multinational tax regulation.
The OECD Pillar Two rules introduce a 15% global minimum tax to reduce profit shifting to low-tax jurisdictions.
Related-party financing arrangements must comply with the arm’s length principle under transfer pricing rules.
Country-by-country reporting improves transparency by showing where multinational profits and taxes are reported.
💡Key Takeaway
Emerging international tax reforms continue to strengthen global efforts against aggressive tax planning and profit shifting activities.
Source: OECD (2013); OECD (2022); Treasury Laws Amendment Act (2024).
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