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OECD Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two)

Published on: 02 February 2023
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Specialist Tax Regulatory Materials

Article summary

The OECD/G20 Inclusive Framework on BEPS has released technical guidance on the Global Anti-Base Erosion Model Rules (Pillar Two).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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