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KPMG report: Overview of Pillar Two side-by-side package

Preliminary observations on the side-by-side package

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January 7, 2026

The Organisation for Economic Co-operation and Development (OECD) on January 5, 2026, published an 88-page side-by-side package of documents that modifies key elements of the Pillar Two global minimum tax framework. Read TaxNewsFlash

Read a January 2026 report prepared by KPMG LLP that provides an overview and preliminary observations on the side-by-side package.

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