Hello everyone. My name is Peter and I welcome you to the Taxbyte podcast series.

In today's episode, we want to talk about Pillar 2. It's a common topic, a common team in my podcast series.

That is because we see a lot of developments and the most recent development is the

publication of the side-by-site agreement documents by the inclusive framework the oCD beginning of

January and I thought this is a great opportunity to bring some of my experts in the team together

around this topic of Pillar 2.

So I very much welcome.

First of all, Hanna Schopen.

Hanna is a deep technical expert in Pillar 2, working with a lot of companies on the compliance side,

but also on the more technical side of Pillar 2 and the strategic sides on how to set up your processes on pillar two.

Same goes for Yoni Gekeere, who is here today, basically very similar to Hannah,

working with a lot of companies on the topic of pillar two.

And we have Jean-Philippe van West, Jean-Philippe, well known, I think, in a podcast series,

working with us, but also a professor, an academic professor, and obviously close on the topic of Pillar 2.

So with these three experts, I have the right audience to talk about the most recent development,

the publication of this document.

So what I want to do in the podcast is challenge a bit my speakers here to understand

what is the document about, what is the impact of the document and what does it mean for you

as a listener to this podcast. But first of all, Sean Philippe, can you give a bit of context?

What exactly was published? Where does it come from? What happened? Can you enlighten us a bit?

Yes, of course, Peter. And hello everyone. Thanks for dialing in. So on January 5th, so earlier this week, the OECD,

inclusive framework, they released the side-by-side package what's in there.

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