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BEPS 2.0 Pillar 1 podcast series
In this mini-series, Middle East Transfer Pricing Leader Safae Guennoun and her team take a closer look at BEPS 2.0 Pillar 1 and its implications for the region. The podcast is available in English and in Arabic.
Overview
After coming up with the 15 Action Plans in the OECD’s BEPS Package that dealt with various measures to tackle profit shifting and tax avoidance, the OECD and the G20 Inclusive Framework continued their efforts on the tax challenges arising from digitalization. This initiative of the OECD is referred to as the BEPS 2.0. BEPS 2.0 has two parts or pillars, namely, Pillar One and Pillar Two.
Pillar One is focussed on reallocation of (a portion of) the consolidated profit of a multinational enterprise to jurisdictions where sales arise and also standardizing the remuneration of routine marketing and distribution activities. As such, PwC’s Pillar One focus group for the Middle East is led by PwC Middle East's Transfer Pricing Leader.
Please tune in to PwC Middle East’s short podcasts on Pillar One. In this 2-part podcast series, PwC’s Transfer Pricing leader Safae Guennoun, discusses high-level technical details of Amount A and Amount B and also implications of Pillar One for Middle East businesses.
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