In the second edition of ITR's new monthly podcast series, ITR Editor Tom Baker and Senior Reporter Sam Sholli dive into all the controversies and nuances of the US/OECD side-by-side arrangement on pillar two. 

From a clash of ideas between two tax policy heavyweights to Brazilian businesses citing implementation struggles, the ITR editorial team covers all the ground from a dramatic period for the carve-out deal. 

Also on the agenda: bespoke ITR research which suggests that gender equality in the tax profession has improved "significantly", and a dissection of the AI strategies of the big four accountancy firms. 

We hope you enjoy listening.