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10 May 2024

EY Tax in the News | The (Helpful?) World of Elections Under the OECD’s Pillar 2 Initiative (Tax Analysts)

Zach Pouga Tinhaga, a Principal in the International Tax and Transaction Services group in the National Tax department of Ernst & Young LLP, recently published an article in Tax Analysts’ Tax Notes International, titled “The (Helpful?) World of Elections Under the OECD’s Pillar 2 Initiative.” In this article, the author examines Pillar 2 elections for corporate taxpayers, summarizing the mechanics behind each election and its effects, and provides a preliminary generalized assessment of each election from the taxpayer’s perspective.

Learn more in the attached EY article.

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Attachment

The (Helpful?) World of Elections Under the OECD’s Pillar 2 Initiative

Published by NTD’s Tax Technical Knowledge Services group

Document ID: 2024-0952

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