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Tag: Administrative Guidance

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The OECD Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has released a set of updates to support the coordinated implementation of the global minimum tax under Pillar Two. […]

The OECD released the Administrative Guidance for the Pillar Two GloBE Rules on February 2nd, 2023. Governments will benefit from the technical and administrative guidance as they implement the model […]

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