Side-by-Side Safe Harbor

In this episode of the podcast series, Bryan Glanzberg and Cory Terry discuss the Side-by-Side Safe Harbour and its role within the Pillar 2 global minimum tax framework. The conversation explores how the safe harbour came to be, compares and contrasts what it means for US multinational companies vs. Non-US multinational companies, including compliance, reporting and due diligence considerations as well as potential future implications for US tax policy.