How to use PwC’s Pillar Two Country Tracker Step 1: Select a country or region(via the drop-down list or directly on the world map). The OECD Model Rules appear by default, and the rules in the EU Minimum Tax Directive are also available in the list. The date when the last update...
The implementation of the Organization for Economic Cooperation and Development (OECD)’s Pillar Two introduces complex challenges for multinational groups with consolidated revenue over €750m. As you strive to understand the magnitude and impact of Pillar Two's 15% global minimum tax, it is import...