In the spotlight

US President addresses BEPS 2.0 and trade policy

On 20 January 2025, Donald Trump was inaugurated as United States (US) President. Following the inauguration, President Trump signed dozens of Executive Orders (EOs) covering a range of policy issues. One EO states that the Economic Co-operation and Development (OECD) Global Tax Deal has no force and effect in the US and directs the U…