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This report examines the different approaches of Egypt, which has joined a global plan towards taxing non-resident companies in the digital economy, and Nigeria, which has decided to act unilaterally,
While the technical work on pillar two is close to completion, a deadline for signing a multilateral convention for the implementation of Amount A as part of pillar one has now been set for mid-2023 and expected to come into force in 2024.
OECD Information for journalists, Implementation of the international tax reform agreement to ensure multinational enterprises pay a fair share of tax wherever they operate is progressing, according to an OECD report delivered to G20 finance ministers and central bank governors ahead of their meeting in Indonesia later this week.
Under the Czech presidency, the Pillar Two Directive will likely be considered in the Europe Council. See more on European Union presidency (EU presidency).
<p><span>Ahead of the G20 Finance Ministers and Central Bank Governors Meeting in Indonesia, Secretary of the Treasury Janet L. Yellen and Japan Finance Minister and Minister of State for Financial Services Suzuki Shunichi held an in-person bilateral meeting in Tokyo. </span></p>