Pillar 2 in 2025: The UTPR Storm and What Tax Leaders Need to Know
With the first wave of Pillar 2 rules now live, the real test for multinationals has just begun. We break down the immediate impacts, business responses, and the complexities looming in 2026. The Patchwork of Implementation: Where We Stand in Late 2025 The time of Pillar 2 is no longer a future concept; it is the present reality.