• Pillar Two from a US perspective

  • Mar 25 2024
  • Duración: 36 m
  • Podcast

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Pillar Two from a US perspective

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  • Resumen

  • In this episode Christian Kaeser and Arne Schnitger have a lively discussion with Itai Grinberg, Professor of Law at the Georgetown University Law Center and former Deputy Assistant Secretary (Multilateral Negotiations) at the Office of Tax Policy of the United States Department of the Treasury who was in this position the lead US delegate for the Two Pillar solution agreement. Itai gives interesting insights regarding the negotiation process and the challenge of diversity of perspectives within the Inclusive Framework and the OECD. They discuss the complexity of the Pillar Two rules from a US and German perspective, the latest OECD Guidance from December 2023 regarding (temporarily) safe harbours and the balance between the need for simplification and the attempt to prevent avoidance. Finally Itai shares his thoughts about the biggest achievement and the biggest failure of the negotiation process around the Pillar Two model rules and gives a short outlook about crux climate, a digital platform to transact and manage transferable tax credits.
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