- Public Consultation on Pillar Two Implementation Feedback Statement🔍
- Fourth Set of Administrative Guidance for Pillar Two🔍
- OECD Pillar Two Clarifies Deferred Tax Liability🔍
- INTERNATIONAL🔍
- An Overview of OECD Pillar 2🔍
- Pillar 2 as a De Facto New Revenue Allocation Mechanism🔍
- Pillar Two and nonprofit organizations🔍
- OECD/G20 Inclusive Framework releases additional Administrative ...🔍
OECD publishes further Administrative Guidance for Pillar 2 Model ...
... OECD. Model Rules, Commentary and Administrative Guidance (and any future Guidance) in the legislation. To ensure consistency of application ...
7 of the OECD Model Rules) could be ... Together with the June 2024 Guidance, the Inclusive Framework published guidance on this Peer Review ...
OECD Pillar Two Clarifies Deferred Tax Liability, Other Scenarios
The authors explain that the documents, which include the fourth set of administrative guidance on the global anti-base erosion model rules; ...
INTERNATIONAL - OECD releases additional Pillar Two Guidance
The Organization for Economic Cooperation and Development (OECD) on February 2, 2023, released additional technical guidance for the implementation of the ...
An Overview of OECD Pillar 2 - McDermott Will & Emery
The Organisation for Economic Co-operation and Development (OECD)/G20 Global Anti-Base Erosion (GloBE, Pillar 2) Model Rules, published in ...
Pillar 2 as a De Facto New Revenue Allocation Mechanism
Following the OECD /G-20 inclusive framework's October 2021 agreement on a two-pillar solution within the base erosion and profit-shifting ...
Pillar Two and nonprofit organizations - The Tax Adviser
The OECD has issued additional administrative guidance on Pillar Two rules and has indicated that it will continue to provide additional ...
OECD/G20 Inclusive Framework releases additional Administrative ...
On 18 December 2023, the OECD/G20 Inclusive Framework released a third tranche of Administrative Guidance on the Pillar Two Global Anti-Base ...
OECD issues Administrative Guidance on Pillar 2 - YouTube
In this episode, we discuss our first impressions of the 111-page Administrative Guidance on Pillar 2 published by the OECD on Thursday, ...
OECD/G20 Releases New Administrative Guidance on Pillar Two ...
On June 17, 2024, the OECD/G20 Inclusive Framework unveiled its fourth tranche of Administrative Guidance on the Pillar Two Global Anti-Base ...
The Netherlands publishes bill of law to implement Pillar Two
The Dutch Pillar Two Act further mentions that the OECD Model Rules and related Commentary of 11 March 2022 and the OECD Administrative Guidance ...
OECD publishes Safe Harbours for Pillar Two - WTS Global
On 20 December, the OECD published three important papers on the global minimum tax (“Pillar Two” or “GloBE”). The OECD's (transitional) ...
possible effects of adopting the oecd's pillar two
5 Most recently, in February 2023, the OECD published administrative guidance on the Model Rules to address certain specific questions in need of ...
OECD releases guidance for Pillar Two, including GILTI coexistence ...
The Administrative Guidance proposes a simplified methodology to allocate GILTI taxes under Article 4.3.2(c) of the model GloBE rules. The ...
OECD Pillar Two updates - Tax - dReport
The package includes additional administrative guidance for the implementation of OECD model rules, including two new safe harbours, a finalised ...
Treasury Welcomes Clear Guidance on Pillar Two Global Minimum ...
The guidance was agreed by consensus of all 142 countries and jurisdictions in the OECD/G20 Inclusive Framework and forms part of the common ...
OECD releases Commentary and illustrative examples on Pillar Two ...
On 14 March 2022, the Organisation for Economic Co-operation and Development (OECD) released the Commentary to the Pillar Two Model Rules (the Commentary (pdf)) ...
Annotations on the OECD Global Anti-Base Erosion Model Rules ...
... Pillar 2 of the OECD Global Anti-Base Erosion Model Rules for all stakeholders. ... administrative guidance provided by OECD, topics covered ...
Global Anti-Base Erosion Model Rules (Pillar Two) : Inclusive ...
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 ...
Pillar 2: Time for US multinational enterprises to act - The Tax Adviser
In December 2022, the OECD released further guidance on safe harbors that have been proposed for the Pillar 2 rules. The guidance includes a ...