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OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax

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 to a minimum 15% tax rate from 2023. The Pillar Two model rules provide governments a precise template for taking forward the two-pillar solution to address ...
Pascal Saint Amans Erosion Glo Multinational Enterprises Mnes Centre For Tax Multinational Enterprises Pillar Two

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