20/February/2022

OECD publishes technical guidance on the Pillar 2 GloBE rules

Today, the OECD published technical guidance on the Pillar 2 GloBE rules alongside a document with examples. Countries are starting to prepare for the minimum tax: Singapore is considering a 15% top-up tax.

https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm

News overview