OECD releases Administrative Guidance for the Pillar Two GloBE Rules

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 […]
OECD releases Pillar Two implementation package

During December 2022, the OECD/G20 Inclusive Framework on BEPS released an implementation package regarding the Pillar Two Global Anti-Base Erosion (GloBE) Rules, which ensure that multinational enterprises with a consolidated […]