G20/OECD The Digitalised Economy – Model Rules For Global Minimum Tax (Pillar Two) [On demand] has been saved
Events
G20/OECD The Digitalised Economy – Model Rules For Global Minimum Tax (Pillar Two) [On demand]
Dbriefs Webcast
Aired 10 January 2022
Host: Alison Lobb
Presenters: Bob Stack, Lisa Shipley
The OECD/G20 Inclusive Framework October statement included
an implementation plan for the introduction of a global minimum tax (‘Pillar
Two’), with the income inclusion rule scheduled to take effect from 2023. What
does this mean for your business? We’ll discuss:
- Model rules to define the scope, mechanics and administration of the income inclusion rule and undertaxed payment rule, and the associated commentary.
- Model treaty to give effect to the subject to tax rule.
- Next steps.
Find out more about these proposals for major international tax policy reform.