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In brief

The OECD has provided further updates on its Pillar 2 initiative and some countries have responded with their intention to implement as early as 2024. In this episode, Ciro MezaMiles Humphrey, and Allen Tan highlight key points of the new guidelines, questions that companies have been raising and how these may affect TMT companies. Since the impact of Pillar 2 will transcend various functions within a business, our experts will share their insights on how TMT companies should react to these developments and when they should start taking action in light of the implementation timelines that have been announced.

Listen to this episode: Apple Podcasts | Google Podcasts | Spotify Stitcher

You can find all TMT Talk episodes here.


Allen Tan is the head of the Tax, Trade and Wealth Management practice in Baker McKenzie Wong & Leow. He has extensive experience working on both international and local tax issues, with a special focus on the regional tax aspects of the transactions that he is involved in. Allen’s clients include Global Fortune 500 multinational corporations and major Singapore conglomerates. He is recognised as a leading lawyer for his tax controversy and corporate tax work in many leading legal and tax directories including International Tax Review, Chambers Asia Pacific and Legal 500 Asia Pacific. Allen was also named the Asia Tax Practice Leader of the Year 2018 by International Tax Review.


Miles Humphrey is an International Principal Tax Advisor in Baker McKenzie's North America and EMEA Tax Practice Groups. Miles uses his deep knowledge of international aspects of US tax law and the interactions with UK/European tax law to act as a bridge between the UK and US to develop innovative tax planning solutions, often in response to tax law changes. Prior to joining the Firm, Miles served as the ICE Tax Desk Leader at Deloitte where he advised clients across several industries, with a particular focus on tax efficient financing and holding company structures; the ownership of IP; the location of treasury; risk and credit functions; the tax implications of restructuring; relocations and reorganizations and various treaty issues.


Ciro Meza is a member of the Tax Practice Group in Baker McKenzie Colombia. From 2006 to 2010, he was a tax manager at Deloitte’s tax and legal division. Prior to this, he was an associate at Godoy Hoyos Abogados (2003 – 2004) and Araujo Ibarra and Asociados (2001 – 2003), which both specialized in tax and international trade matters. He has written several articles on tax and international trade matters, which have been featured in journals such as Ambito Juridico and Universitas. He has also been a professor of a master’s degree course in taxation at Universidad Externado de Colombia and Universidad Javeriana. Currently he is professor at Universidad ICESI.

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