OECD consultation document on global minimum taxation proposal (Pillar two)

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OECD consultation document on global minimum taxation proposal (Pillar two) - 18 November 2019

Tax Insights 

On 8 November 2019, the OECD released a public consultation document on issues regarding Pillar Two, being the global anti-base erosion proposal, which would provide for global minimum taxation.

The consultation document seeks comments specifically on three technical design aspects: the use of financial accounts, the appropriateness of blending in determining the effective tax rate on income, as well as carve-outs and thresholds.

The OECD hopes that political agreement on the architecture of both the global anti-base erosion proposal, and new nexus and profit allocation rules (Pillar One) can be reached by mid-2020.

OECD consultation document on global minimum taxation proposal (Pillar two) - 18 November 2019
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