What does the side-by-side approach mean for global tax?
Global tax policy is entering a new phase. This episode of the EY Tax and Law in Focus podcast examines how the OECD’s side-by-side approach is shifting the system from alignment toward coexistence, with parallel regimes operating across jurisdictions.Host Susannah Streeter is joined by Aruna Kalyanam, EY Global and Americas Tax Policy Leader; Chris Miller, EY Asia-Pacific Tax Policy Leader; and Chris Sanger, EY Global Government Tax Leader. Together, they explore what has driven this shift, including the influence of US tax policy, and what it means for multinationals operating across increasingly complex frameworks.The discussion looks at where complexity is likely to rise, particularly as companies navigate overlapping regimes, domestic minimum taxes and diverging national approaches. It also highlights the growing importance of scenario planning, real-time data and cross-functional coordination, as tax becomes more central to strategic decision-making in a less predictable global environmentEY refers to the global organization, and may refer to one or more of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. The views of third parties set out in this publication are not necessarily the views of the global EY organization or its member firms. Moreover, they should be seen in the context of the time they were made.
