Technical Guidance for Implementation of Pillar 2 Global Minimum Tax

The OECD has announced the release of technical guidance for the implementation of the Pillar 2 global minimum tax.

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International tax reform: OECD releases technical guidance for implementation of the global minimum tax

02/02/2023 – The OECD/G20 Inclusive Framework on BEPS released today technical guidance to assist governments with implementation of the landmark reform to the international tax system, which will ensure multinational enterprises (MNEs) will be subject to a 15% effect…