In this episode of Tax Notes Talk, Alan Cole of the Tax Foundation discusses the international tax provisions in the One Big ...

groups are supposed to complete that return. There was guidance on the treatment of some kinds of deferred tax assets that existed before the OECD minimum tax applied. These are deferred tax ...

Kuwait’s recent implementation of the BEPS Pillar Two framework, through Law 157/2024 and its executive regulations, has introduced a new paradigm for the taxation of large multinational enterprises ...

The German Federal Ministry of Finance is seeking feedback on proposed amendments to national rules implementing a global ...

Treasury Secretary Scott Bessent said the Group of 7 had agreed that penalties related to a 2021 “global minimum tax” deal would not apply to American companies.

The looming tax fight is expected to be a topic of discussion as finance ministers from the Group of 7 nations gather in Canada for three days of meetings this week. The issue had been simmering ...

Listen to the second part of The 15% solution – two episodes from The Conversation Weekly podcast exploring plans to reform the global tax system.

Notably, the big Republican bill does not axe the global minimum tax regime. However, there are questions about its prospects, given the inclusion of Section 899 in Republicans’ big bill.

The Group of Seven (G7) said Saturday that it will allow American companies to be excluded from a global minimum tax imposed by other countries, creating instead a “side-by-side” agreement ...