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

Published on: 21 December 2021

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Specialist Tax Regulatory Materials

Article summary

The OECD has published detailed rules to assist in the implementation of the landmark reform to the international tax system, which will ensure Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023.

Jurisdiction(s): World

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