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OECD Pillar Talk: Client seminar programme 2023

Our inaugural OECD Pillar Talk webinar will introduce and review some of the central principles of Pillar Two and developments to date in the UK and European Union.

These will include:

  • Implementation and timing
  • Role of accounting principles and calculation of effective tax rate
  • Mechanics of the income inclusion rule and possible anomalies
  • Scope of exclusions, safe harbours and transitional rules

OECD Pillar Talk is Allen & Overy’s new series of webinars, podcasts and publications. The series will focus on global tax changes being implemented as a result of the two-pillar proposals initiated by the Organisation for Economic Co-operation and Development (OECD).

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Pillar Talk: Conversations on OECD global tax reforms for a digital world

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