Additional administrative guidance under the Pillar Two rules
The Organisation for Economic Cooperation and Development (OECD) today announced additional administrative guidance under the Pillar Two rules, including several developments aimed at streamlining the administration of the global minimum tax.
According to today’s OECD announcement, key releases include:
The OECD today also released guidance on the qualified status under the global minimum tax in “question and answer” (Q&A) format.