International Tax Policy To Watch In 2020

Law360 (January 1, 2020, 12:04 PM EST) -- Nations negotiating at the OECD on overhauling the international tax system are expected to focus on a proposal to enact a global minimum corporate tax in 2020, even as other aspects of the project face an unsure future.

Modeled on parts of the 2017 U.S. Tax Cuts and Jobs Act, the proposal — “pillar two” of the overall project, mainly comprising the global anti-base erosion proposal — is conceptually simpler than the more fundamental changes to income apportionment, which have provoked broad disagreements between officials.

But tax experts say that the apparent simplicity of the concept is misleading and that several outstanding...

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