OECD guidance and consultation on the model global minimum tax rules

Published on: 16 March 2022

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Specialist Tax Regulatory Materials

Article summary

The OECD has published commentary and illustrative examples on the model global minimum tax rules forming part of its two-pillar global tax reform plan. They are also seeking public comments on the issues that should be addressed as part the GloBE Implementation Framework.

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

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