MNEs Press for Certainty About OECD Domestic Minimum Top-Up Tax
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MNEs Press for Certainty About OECD Domestic Minimum Top-Up Tax
Stakeholders emphasize the importance of finalizing safe harbors and information return procedures for qualified domestic minimum top-up taxes (QDMTTs) as they are expected to become central to the OECD’s pillar 2 framework in the global corporate tax system overhaul.
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