According to John Peterson, the OECD is looking into two simplification measures in the Pillar 2 calculation, one tied to country-by-country reporting requirements that companies already comply with and the other based on identifying low-risk jurisdictions in which multinational enterprises would be presumed to have a sufficiently high effective tax rate (ETR) above the minimum rate set out in pillar 2. Peterson, the head of the aggressive tax planning unit within the OECD Centre for Tax Poli…