Abstract
The OECD Inclusive Framework introduced the Two-Pillar solution – intended to coexist with the current tax framework – to address challenges in an evolving economy. The interaction between the new and old rules may create tensions. This article examines potential tensions between the Pillars and existing transfer pricing rules.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
