As more jurisdictions implement Pillar Two of the BEPS 2.0 project, programs and tools to manage and resolve potential disputes lag behind. Companies now have the information they need to assess where double taxation — and tax disputes — may occur and should begin preparations. Almost half — 48% — of  the senior tax professionals responding to the 2023 EY Tax risk and controversy survey say that Pillar Two will result in more tax disputes, while even more — 55% — say it will increase their tax costs. Yet only 47% have increased their Pillar Two education efforts and only...