A&M Tax Talks: Tax Policy Updates

Pillar 1 Amount B - Where are we now?

In this episode, Adnan Begic will discuss a strategic overview of Pillar One Amount B, focusing on its technical framework, evolving global adoption, and the practical implications for multinational transfer pricing models.

Future Outlook and Policy Evolution

In this episode, Bruno Aniceto da Silva, Senior Advisor and Kevin M. Jacobs, Managing Director, discuss potential policy implications of the Pillar Two Side-By-Side (SbS) system and other developments shaping the global tax landscape. This discussion wraps up our Pillar Two series by looking ahead to what’s on the horizon that could affect multinational corporations.

Transaction Readiness Under Pillar Two

In this episode, Jayde Thompson and Hang Vo discuss what transaction readiness looks like in a Pillar Two world and how the global minimum tax is reshaping M&A activities. They explore key considerations across the transaction lifecycle—from early deal screening and threshold considerations through due diligence, structuring, effective tax rate modelling, and post-deal integration—while also reflecting on how the proposed OECD Side-by-Side Package may influence Pillar Two planning in an M&A context going forward.

Leveraging data and technology for Pillar Two and across the Direct Tax lifecycle

In this episode, Shaun Lockhart and Carina Ngai discuss how Pillar Two is driving a fundamental shift in tax data, processes, and technology.  They explore how organizations can integrate Pillar Two into the broader direct tax lifecycle, build a robust tax data architecture, and strengthen governance and controls, while using today’s compliance demands as a foundation for a future‑ready tax function. Key topics covered include: * Navigating the complex and granular data requirements under Pillar Two * Integrating Pillar Two with the broader direct tax lifecycle, including tax provision and reporting * Designing a tax‑enabled data architecture and centralized tax data platform * Strengthening governance, controls, and data quality through technology and workflow * Practical next steps and a phased roadmap toward a future‑ready tax function

Risk-Oriented Approach to SbS Pillar 2 Compliance and Reporting

In this episode, Jayde Thompson, Managing Director and Ed Raza, Senior Director break down the OECD’s Side‑by‑Side (SbS) Safe Harbour regime through a commercial, risk‑based lens and why it’s quickly becoming one of the most actionable opportunities in Pillar Two right now. Instead of treating this as “just another compliance simplification,” the discussion focuses on how tax leaders can use the latest package to identify structural relief, reduce unnecessary compliance effort, and prioritise the work that actually moves the ETR and Top‑up Tax outcome. They explore how to translate your Pillar Two profile into clear risk parameters across three practical fronts commercial, policy, and operational/data so organisations can move faster with confidence and avoid building overly complex processes in low‑risk areas.