International Tax Reform: what to think about after the Pillar One deadline
The lapse of the Pillar One deadline does not signify the end of international tax reform efforts: Explore the evolving landscape of Global Tax Policy
Since the expiration of the Inclusive Framework's deadline for reaching an agreement on the Pillar One framework, there has been a muted reaction and no indication of an imminent revised deadline. This raises questions, leaving us questioning the way forward.
Authored by Deloitte’s tax leaders, this article examines the implications of the missed Pillar One deadline, the resurgence of Digital Services Taxes (DSTs), and alternative approaches to taxing the digital economy.
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