As the OECD is looking not at Pillar 1, not Pillar 2, but a new and novel Pillar 3, one may question: Where did this concept come from?
The attached is a You Tube interview with respect to a Tax Notes article that discusses the thinking behind this concept.
The foundation of a Pillar 3 may change, however the idea has permeated the OECD. Thus, I would expect we will hear about this potential transformation, sooner than later.
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