
BEPS 3.0? What's Next for International Tax Cooperation
From Tax Notes Talk by Tax Notes
May 15, 2026 · 51 min
About this episode
Three policy experts discuss the uncertain future of the OECD's global tax framework amid stalled progress and waning consensus.
Three policy experts discuss the uncertain future of the OECD's global tax framework amid stalled progress and waning consensus, during a live recording from the American Bar Association Section of Taxation May meeting. For more, read the following articles in Tax Notes: Slovenia Starts Piloting Submission of Pillar 2 Minimum Tax ReturnsSwitzerland Weighs Delaying OECD Pillar 2 Deferred Tax GuidanceMore Work on Pillar 2 Reporting Is Needed, Treasury Official Says** Credits Host: David D. Stew...
People in this episode
Host: David D. Stewart
Topics covered
- international tax
- OECD
- global tax framework
- policy discussion
- tax cooperation
- Pillar 2
Keywords
- BEPS
- international tax cooperation
- OECD
- Pillar 2
- tax policy
- global tax framework
- taxation
Mentioned in this episode
Organizations: OECD, American Bar Association
Books & works: Pillar 2 Minimum Tax Returns, OECD Pillar 2 Deferred Tax Guidance, Pillar 2 Reporting
Places: Slovenia, Switzerland
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