November 2023 Global minimum tax

IFRS Talks - PwC's Global IFRS podcast

IFRS Talks - PwC's Global IFRS podcast
November 2023 Global minimum tax
Nov 08, 2023 Season 1 Episode 146
PwC

In this month’s episode, Laura Kennedy is joined by Andy Wiggins and Gary Berchowitz to talk about the OECD’s global minimum tax (aka ‘Pillar Two’ or ‘GLoBE’).

Listen in for an overview of the rules, practical challenges, safe harbours, and accounting implications.