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BEPS Pillar Two: The Complexities with Local Compliance and why Orbitax is the Solution

Introduction

The recent efforts by the OECD to address Base Erosion and Profit Shifting (BEPS) have resulted in the development of a comprehensive framework, including Pillar Two, aimed at curbing tax avoidance by multinational enterprises (MNEs). While the OECD provides model rules and guidelines, it's crucial to understand that these are not binding laws. Instead, each participa...