Inclusive Framework on BEPS Releases Additional Guidance on Amount B of Pillar One and Applying the Pillar Two Global Minimum Tax

The OECD has announced the release of additional guidance relating to the report on Amount B of Pillar One and applying the Pillar Two global minimum tax.

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International tax reform: OECD/G20 Inclusive Framework on BEPS taking further steps on the implementation of the Two-Pillar Solution

17/06/2024 – Today, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released supplementary elements relating to the report on Amount B of Pillar One and guidance to ensure consistent im…