BEPS 3.0? What's Next for International Tax Cooperation

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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