The OECD has announced the release of further technical guidance by the Inclusive Framework on the implementation of the Pillar 2 global minimum tax. The Inclusive Framework also issued a statement concerning the timeline of the Multilateral Convention to Implement Amount A of Pillar One (MLC) for the reallocation of taxing rights to market jurisdictions, including that the text is to be finalized by the end of March 2024 with a signing ceremony to be held by the end of June 2024.
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