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International review for October 2022

The OECD has been busy, as Tim Sarson (KPMG) explains.

It has been a quiet month on the domestic tax front (aside from the UK of course). This month’s update is therefore somewhat of an ‘OECD special’. With all of the publicity generated by Pillar’s One and Two it would be easy to forget that these are components of a broader package of international tax reforms that countries are trying to implement. On 6 and 7 October 2022 delegates to the Inclusive Framework (IF) met in person for the first time in three years to take stock of progress made in international tax reform to date. These developments are neatly packaged in the OECD secretary-general tax report to G20 finance ministers and central bank governors. Unsurprisingly progress on the two-pillar solution features prominently in the update. As I have closely followed these developments throughout 2022 ...

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