OECD Pillar One implementation delayed

Published on: 26 May 2022

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Specialist Tax Regulatory Materials

Article summary

OECD Secretary-General Mathias Cormann has told the World Economic Forum in Davos that the agreement needed to finalise Pillar 1 is likely to be delayed, resulting in practical implementation taking place from 2024 rather than 2023.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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