The Us'recent"withdrawal"from the Global Tax Deal could have led an observer to perform the autopsy of the most important international tax agreement of the decade.Yet Pascal Saint-Amans,former Director ...The Us'recent"withdrawal"from the Global Tax Deal could have led an observer to perform the autopsy of the most important international tax agreement of the decade.Yet Pascal Saint-Amans,former Director of the OECD's Centre for Tax Policy and Administration and Professor at HEC Paris,advises keeping obituaries in the pocket for the time being.The"Global Tax Deal",better known as the Two-Pillar Solution,was agreed by 137 jurisdictions at the Inclusive Framework in 2021,following 10 years of negotiations to address Base Erosion and Profit Shifting(BEPS)under G20 leadership.Because of the way it was conceived and considering countries'positions and interests,the Global Tax Deal appears to be here to stay.When the gaming table is the world itself,quitting the game does not mean it is over.It signals thestartofa newround.展开更多
文摘The Us'recent"withdrawal"from the Global Tax Deal could have led an observer to perform the autopsy of the most important international tax agreement of the decade.Yet Pascal Saint-Amans,former Director of the OECD's Centre for Tax Policy and Administration and Professor at HEC Paris,advises keeping obituaries in the pocket for the time being.The"Global Tax Deal",better known as the Two-Pillar Solution,was agreed by 137 jurisdictions at the Inclusive Framework in 2021,following 10 years of negotiations to address Base Erosion and Profit Shifting(BEPS)under G20 leadership.Because of the way it was conceived and considering countries'positions and interests,the Global Tax Deal appears to be here to stay.When the gaming table is the world itself,quitting the game does not mean it is over.It signals thestartofa newround.
