OECD Releases Pillar Two Package, Including a Legislative Review Framework, Updated GloBE Information Return, and New Administrative Guidance

The OECD has announced the release of a package for the Pillar Two Global Minimum Tax by the OECD/G20 Inclusive Framework on BEPS, including a framework for the full legislative review process, updates to the GloBE Information Return (GIR), and new administrative guidance on the application of the GloBE Model Rules.

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Global Minimum Tax: Inclusive Framework releases a package to strengthen consistency and certainty for MNEs and jurisdictions

The OECD/G20 Inclusive Framework on BEPS (In…