KPMG Analysis: Pillar Two Side-by-Side Package — Detailed Technical Breakdown
KPMG's 88-page technical analysis of the January 5, 2026 OECD package. The Substance-based Tax Incentive Safe Harbour is described as a halfway house. The Simplified ETR Safe Harbor will be welcomed by some businesses but others may see limited benefit.
This briefing links to external reporting from KPMG. Stead Intelligence curates verified third-party sources for global mobility professionals and applicants.
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