Unpacking BEPS 2.0: What Do Global Tax Reforms Mean for Transfer Pricing?
By Spyros Kaminaris, Partner, Head of Tax, EY in Greece | Business Partners, Nov-Dec, 2024
The OECD’s BEPS 2.0 Pillar Two is dramatically changing the international tax landscape, creating reporting and compliance challenges for multinational enterprises. The Inclusive Framework on Base Erosion and Profit Shifting (BEPS 2.0), introduced by the Organisation for Economic Co-operation and Development (OECD), seeks to ensure that income is taxed at an appropriate rate and that…