OECD inclusive framework publishes Pillar Two global minimum tax model rules – 21 December 2021 has been saved
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OECD inclusive framework publishes Pillar Two global minimum tax model rules – 21 December 2021
On 20 December 2021, the G20/OECD Inclusive Framework on BEPS published Tax Challenges Arising from the Digitalisation of the Economy Global Anti-Base Erosion Model Rules (Pillar Two). This follows on from the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, agreed by more than 135 of its members on 8 October 2021.
Pillar Two global minimum tax model rules
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