Cross-border Tax Talks

Pillar Two around the World: Country updates

Doug McHoney (PwC’s International Tax Services Global Leader) is joined by Stewart Brant, Managing Director in PwC’s Tax Policy Services to discuss the latest Pillar Two developments. Doug and Stewart start off – after baseball of course – discussing the purpose of the Digital Tax Study Group. Then they cover the status of Pillar Two enactment in Europe, Asia, the Americas, the Pacific, the Caribbean, Middle East, and Africa. They also cover how different countries are applying the rules retroactively, the impact a Trump administration could have on Pillar Two, as well as what role the UN could play.

Speakers:

Doug McHoney, International Tax Services Global Leader, PwC US

Stewart Brant, Managing Director, Tax Policy Services, PwC US

Timestamps:

• 1:30 – Does Stewart have a favorite moment from the Dodgers World Series win? 
• 3:15 - What is PwC’s Digital Tax Study Group and how can companies potentially join? 
• 5:45 – Where are we with Pillar Two in Europe, specifically in European Union countries? 
• 10:00 – What difficulties is Poland facing to enact retroactive legislation?  
• 11:45 – What about countries outside of the European Union?  
• 14:35 – Where does the enactment of Pillar Two stand in South America? 
• 16:55 – What countries have enacted Pillar Two in the Caribbean?  
• 19:45 – Where do things stand in Mexico, Canada and the United States? 
• 21:20 – What countries have adopted or plan to adopt Pillar Two in the Pacific?  
• 23:25 – Where does the enactment of Pillar Two stand in mainland Asia? 
• 28:00 – Have any middle eastern countries enacted Pillar Two? 
• 29:45 – Finally, have we seen any Pillar Two movement in Africa? 
• 32:35 - How will a Trump Administration impact Pillar Two moving forward? 
• 37:10 –what is Stewart's view of the future role of the United Nations as a global tax policy maker? 

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