OECD Publishes Compilation of Global Minimum Tax Guidance, Tools
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OECD Publishes Compilation of Global Minimum Tax Guidance, Tools
The OECD inclusive framework on base erosion and profit shifting has published a variety of tools and guidance regarding the administrative implementation of the global minimum tax under pillar 2 of the OECD's two-pillar tax reform plan, along with a central record of legislation that clarifies the member jurisdictions that have secured transitional qualified status for minimum tax purposes.
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