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. 

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