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Pillar One of Global Tax Reform Faces a Tipping Point in 2025

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Pillar One of Global Tax Reform Faces a Tipping Point in 2025

  • By Gary Sprague, Imke Gerdes, Shane Koball

A make-or-break year is coming for Pillar One, the first half of a two-part global tax overhaul that aims to reallocate corporate profits to address digitalization of the economy and reform rules for transfer pricing, which dictate how multinational corporations value their intercompany transactions.

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