IFRS Talks - PwC's Global IFRS podcast

November 2023 Global minimum tax

PwC Season 1 Episode 146

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.