Simplified Effective Tax Rate (ETR) Safe Harbor from the OECD’s SbS Package

In this episode of the podcast series, Ed Raza, Senior Director, explains the key features of the Simplified Effective Tax Rate (ETR) Safe Harbor from the OECD’s SbS Package. The discussion highlights how the new Safe Harbor, expected to apply from 2027, is designed to ease Pillar Two compliance and emphasizes the importance of early preparation and robust tax and financial reporting processes ahead of implementation.