Taxing Times with ITR: March 2026

About this episode

The episode discusses the complexities of the US/OECD pillar two arrangement and its implications for businesses, particularly in Brazil.

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 ...

People in this episode

Host: Tom Baker

Guest: Sam Sholli

Topics covered

• US tax policy
• OECD arrangements
• pillar two
• Brazilian businesses
• gender research
• carve-out deal

Keywords

• tax policy
• OECD
• pillar two
• Brazil
• gender research
• carve-out deal
• ITR

Mentioned in this episode

Organizations: ITR, OECD

Places: Brazil

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• Taxing Times with ITR, February 2026 · March 2, 2026 · 44 min
• TP audits: how to avoid the red flags that trigger scrutiny · November 27, 2025 · 59 min
• Tax disputes: trends and solutions · October 8, 2025 · 38 min
• Prepare for the worst but hope for the best? Practical tips to meet your pillar two compliance obligations · February 17, 2025 · 38 min