Global Minimum Taxation (Pillar 2): OECD Commentary and Consultation and Updated Draft EU Directive
16/03/2022
On 14 March 2022, the OECD published the commentary on the OECD “GloBE” Model Rules concerning the introduction of a minimum effective tax rate worldwide on large multinational enterprises. At the same time, it opened a four-week consultation period on the implementation of these rules.