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The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns

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  • Michelle Hanlon
  • Michelle Nessa

Abstract

This paper discusses the Organisation for Economic Co-operation and Development’s Two-Pillar proposal for changing the global international corporate tax regime. We focus on the use of financial accounting income as part of these tax rules. We provide a relatively high-level explanation of the rules, and we discuss some inconsistencies and complexities. We also discuss potential problems and unintended consequences for companies, financial statement users, tax authorities, financial statement auditors, and financial accounting standard setters as a result of using financial accounting income in the tax base.

Suggested Citation

  • Michelle Hanlon & Michelle Nessa, 2023. "The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns," National Tax Journal, University of Chicago Press, vol. 76(1), pages 193-232.
    • Handle: RePEc:ucp:nattax:doi:10.1086/723199
    DOI: 10.1086/723199
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    Cited by:

    1. Michelle Hanlon, 2023. "The use of accounting information in the tax base in the Pillar 2 global minimum tax: a discussion of the rules, potential problems, and possible alternatives," Fiscal Studies, John Wiley & Sons, vol. 44(1), pages 37-52, March.

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