Multilateral convention to facilitate implementation of the Pillar Two subject to Tax Rule

Published on: 04 October 2023

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Specialist Tax Regulatory Materials

Article summary

The OECD/G20 Inclusive Framework on BEPS has concluded negotiations on a multilateral instrument that will protect the right of developing countries to ensure multinational enterprises pay a minimum level of tax on a broad range of cross-border intra-group payments, including services.

Jurisdiction(s): World

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