Consistent with our commitment to provide updated information on current tax issues, we set below a brief overview of the new Pillar II Administrative Guidance released by OECD.
In this edition (Download PDF)
- Side-by-Side (SbS) Safe Harbour
- Ultimate Parent Entity (UPE) Safe Harbour
- Substance-Based Tax Incentive (SBTI) Safe Harbour
- Simplified Effective Tax Rate (ETR) Safe Harbour
- Extension of the Transitional CbCR Safe Harbour
