EYKorea enacts new global minimum tax rules to align with OECD BEPS 2.0 Pillar Two
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Executive summary
Model Rules for the Global Minimum Tax (GloBE or OECD BEPS 2.0 Pillar Two) were released by the OCED on 20 December 2021, as approved by the Inclusive Framework on BEPS.
The GloBE Rules apply to Constituent Enti…