Steuerpodcast „Frisch serviert“: Pillar Two and IT systems

In einer neuen englischsprachigen Folge des Steuerpodcasts von PwC und C.H.BECK diskutieren Arne Schnitger und Christian Kaeser mit Navjot Singh Kalra (PwC Deutschland) und Douglas McHoney (PwC USA) die Umsetzung von Pillar Two in den USA und der EU sowie die Konsequenzen für IT-Systeme.
In a new episode of the PwC/C.H.BECK tax podcast in English, Arne Schnitger, Christian Kaeser, Navjot Singh Kalra (PwC Germany) and Douglas McHoney (PwC US) are talking about the implementation of Pillar Two in the USA and the EU and the implications for IT systems.

Douglas McHoney gives a global overview of developments in selected countries. Taxpayers have to observe which elements of Pillar Two will be implemented depending on the jurisdictions where they operate. The round discusses the big challenge of data collection in connection with ERP systems and tax data lakes which should be flexible and future-proof. One relevant aspect is the possibility of tracking the attributes necessary. Finally they talk about filing requirements with regard to the GloBE Information Return (GIR) and the Qualified Domestic Minimum Top-up Tax (QDMTT) and the importance of safe harbours.

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