The OECD BEPS 2.0 project is gaining steam. In December, the OECD released a public consultation document on tax certainty for the Global Anti-Base Erosion (GloBE) Rules under Pillar Two. Prior to this, in October, the OECD released a progress report on the administration and tax certainty aspects of Amount A under Pillar One. Read the global comment letters that the EY organization submitted to the OECD on Amount A under Pillar One, and Pillar Two - Tax Certainty for the GloBE rules. These two documents highlight how these global tax rules need global tax certainty mechanisms. As governments around the...