Pillar Two: the consequences of staggered global implementation

Despite attempts to coordinate implementation of the OECD’s Pillar Two project to introduce a minimum tax to a global schedule, countries are adopting the rules in a timeframe that suits their legislative cycle and/or political imperative.

In a recent Tax Journal article, Ashley Greenbank and Rhiannon Kinghall Were explore the implications of a staggered implementation cycle for groups with a presence in early and late adopting jurisdictions.

Read the full article.