Speaking at an online conference organised by the Tax Policy Center on Thursday 21 May, Pascal Saint-Amans, Director of the OECD's Centre for Tax Policy and Administration, outlined some of the difficulties of the G20/OECD Inclusive Framework on the BEPS in reaching agreement on the OECD's proposal for Pillar I (digital taxation) of international tax reform.
“It is clear that the US has sent sometimes contradictory messages on Pillar I”, he said, citing the Safe Harbor proposal, which is...