Pillar Two And OECD Global Minimum Tax – Where Are We Now? [On demand]

Dbriefs Webcast

(Aired 3 October 2022)

Host: Alison Lobb

Presenters: Bob Stack, Lisa Shipley

As part of the political agreement on Pillar Two by the countries of the G20/OECD Inclusive Framework, several governments have started the process of implementing model rules in domestic law, with Pillar Two’s income inclusion rule scheduled to take effect in the first countries from 1 January 2024. We’ll discuss:

  • An overview of the model rules.
  • The latest developments in respect of guidance, implementation and timing in the UK, the EU, the US and other countries.
  • Aspects of the model rules of particular interest.
  • Likely next steps at the OECD level.

Find out what the global minimum tax rules could mean for your business.

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