ITB is a weekly PodCast by Steve Towers. It covers all major global tax events for any given week.
07 October 2022: This week’s highlights
- Latest developments on Pillars One & Two
- Progress report on administration and tax certainty aspects of Amount A in Pillar One
- Report on tax incentives and GloBE rules
- Belgium announces that it will proceed with implementation of GloBE rules, even without Hungary’s agreement
- Interesting international tax cases and rulings
- UK case on unilateral foreign tax credits
- Spanish ruling on application of GAAR to chain of transactions
- Continuation of detailed review of GloBE model rules
- Today: paras. (f) to (h) in Art. 6.2.1, on Constituent Entities joining and leaving an MNE Group
