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OECD begins public consultation on the design of both Pillars

The draft rules for nexus and revenue sourcing have been released by OECD for consultation. Further consultations will be released in respect of other aspects of these rules, designed to tackle the increasing digitalisation and globalisation of the world economy. ....

Business Advisory Group , Pillar One , Pillar Two , Draft Rules , Revenue Sourcing , Pillar Two Model Rules , Implementation Framework , Tax Rule ,