Close to 140 countriesagreedto the October 2021 framework, but not to these new model rules. The changes introduce even more uncertainty and complexity to Pillar Two. In addition, the new UTPR may violate many bilateral tax treaties. Pillar Two is starting to look more like a train wreck th...
Further to the publication of the G20/OECD inclusive framework on BEPS’ Global Anti-Base Erosion Model Rules (Pillar Two) designed to ensure a global minimum level of taxation for multinational groups
On December 20, 2021 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. These Model Rules form part of the so-called BEPS 2.0 Project and provide governments with a template for implementing the Pillar 2 agreement that was reached in October 20...
我认不出刻在柱子上的是什么。 5. By measuring goaf gas concentration distribution in 3205 working face of Taopinggou coal mine, we initially identified gas concentration distribution rules in coaf of room and pillar working face, therefore provided scientific basis to prevent and cure gas accidents...
We continue to monitor the changes related to the implementation of Pillar 2 rules, and we would be glad to discuss the potential impact of such changes on your business.Download (159 KB) Pillar 2: Release of the Consolidated Commentary to the Global Anti-Base Erosion Model Rules Tax...
The OECD’s business group has criticised pillar two’s model rules for failing to address at least one technical issue. The rules will direct legislation in 137 countries introducing pillar two by 2023.