Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

March 14, 2023

EY Global Tax Controversy Flash Newsletter (Issue 56) | EY comments on BEPS 2.0 consultation documents identify key issues impacting tax certainty for multinationals

The OECD BEPS 2.0 project is gaining steam. In December, the OECD released a public consultation document on tax certainty for the Global Anti-Base Erosion (GloBE) Rules under Pillar Two. Prior to this, in October, the OECD released a progress report on the administration and tax certainty aspects of Amount A under Pillar One. 

Read the global comment letters that the EY organization submitted to the OECD on Amount A under Pillar One, and Pillar Two - Tax Certainty for the GloBE rules. These two documents highlight how these global tax rules need global tax certainty mechanisms. As governments around the world consider these proposals, it is important that clients keep up to date with these developments and consider the potential impact on their controversy strategy. 

Additional information and links to past newsletters can be found in the attached PDF.

Flash Newsletter attachment (Issue 56)


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2023, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct