Pillar Two blueprint on a global minimum tax issued

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Pillar Two blueprint on a global minimum tax issued - 15 October 2020

Tax insights

On 12 October 2020, the G20/OECD inclusive framework on BEPS (“inclusive framework”) released two detailed “blueprints” in relation to its ongoing work to address the tax challenges arising from the digitalisation of the economy. The Pillar Two blueprint proposes a set of interlocking international tax rules designed to ensure that large multinational businesses pay a minimum level of tax on all profits in all countries. Comments on the blueprint are invited by 14 December 2020 and a virtual public consultation meeting will be held in January 2021.

Pillar Two blueprint on a global minimum tax issued
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