Belgium's Federal Public Service (SPF) Finance has published guidance on the Pillar 2 global minimum tax, which is available in Dutch, French, English, and German. The guidance provides an overview of the context of Pillar 2 and its implementation in Belgium (as follows), as well as links to relevant OECD, EU, and Belgian documentation/legislation.
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Context
In October 2021, the nearly 140 countries of the OECD/G20 Inclusive Framework ('IF') on Base Erosion and Profit Shifting (BEPS…