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Pillar 2 Concerns Persist Amid Australia's Draft Intangibles Rule

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Pillar 2 Concerns Persist Amid Australia's Draft Intangibles Rule

  • By Stephanie Soong

Australia’s amended draft rule denying deductions for intangibles payments linked to low-tax jurisdictions reflects some stakeholder concerns, but its interaction with OECD global minimum tax rules remains to be seen, practitioners said.

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