The OECD has announced the release of technical guidance on model rules for the 15% global minimum tax.
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OECD releases detailed technical guidance on the Pillar Two model rules for 15% global minimum tax
14/03/2022 – Today the OECD/G20 Inclusive Framework on BEPS released further technical guidance on the 15% global minimum tax agreed in October 2021 as part of the two-pillar solution to address the tax challenges arising from digitalisation of the economy. The Commentary published t…