November 2023 Update

IFRS Podcast: Global minimum tax

November 2023: Global minimum tax
  • Podcast
  • November 13, 2023

Overview

In this month’s episode, Laura Kennedy is joined by Andy Wiggins and Gary Berchowitz to talk about the OECD’s global minimum tax (aka ‘Pillar Two’ or ‘GLoBE’).

Listen in for an overview of the rules, practical challenges, safe harbours, and accounting implications.

Contact us

David Baur

Partner and Leader Corporate Reporting Services, PwC Switzerland

+41 58 792 26 54

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