The OECD has announced the release of the model rules for the domestic implementation of the 15% global minimum tax agreed to as part of the two-pillar solution for international tax reform.
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OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax
20/12/2021 - The OECD today published detailed rules to assist in the implementation of a landmark reform to the international tax system, which will ensure Multinational Enterprises (MNEs) will be subject …