Pillar two rule update: some good news, but real work ahead

About this episode

Deloitte experts discuss the latest developments and challenges regarding pillar two tax regulations.

Deloitte pillar two experts Chad Hungerford and Alison Lobb share their insights on the latest developments and practical issues that are emerging – and what may lie ahead. While tax is commonly regarded as one of two certainties in life, many questions remain concerning pillar two. Are there downsides to the side-by-side package announced in January 2026? Is the new simplified effective tax rate safe harbour truly simpler in practice? Are further OECD measures on the horizon? An ITR podcas...

People in this episode

Guests: Chad Hungerford, Alison Lobb

Topics covered

• pillar two
• tax updates
• Deloitte insights
• OECD measures
• effective tax rate
• business tax

Keywords

• business tax
• pillar two
• tax
• Deloitte
• OECD
• effective tax rate
• tax updates

Mentioned in this episode

Organizations: Deloitte, OECD

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