The political optics of the US’s carve-out deal are poor, but as the Fair Tax Foundation’s Paul Monaghan writes, it preserves ...

In this episode of Tax Notes Talk, Tax Notes chief correspondent Stephanie Soong discusses how the Trump administration’s tax priorities have been shaping negotiations on the OECD’s two-pillar project ...

The Association of International Certified Professional Accountants has released a formal letter providing guidance on how the Pillar Two tax framework can operate alongside existing U.S. tax ...

Joining Khalid is Abir Mukherjee, a TP and pillar two specialist who arrived at A&M Tax in December 2024 following a year-long spell as an external adviser to Saudi Arabia’s Zakat, Tax and Customs ...