The African Tax Administration Forum (ATAF) has released Technical Note 13 – Changes to the Global Minimum Tax: The Side-By-Side Package.
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Technical Note 13 – Changes to the Global Minimum Tax: The ‘Side-By-Side Package
This Technical Note summarises the January 2026 updates to the Global Minimum Tax framework under the Inclusive Framework’s "Side-by-Side Package," outlining key design changes and their implications for jurisdictions. It explains the introduction of new safe harbours,…