The OECD has published the public comments received on the compliance and tax certainty aspects of the Pillar Two global minimum tax. This has been announced with a news release on the website of the OECD. On 20 December 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, ...
Tax challenges of digitalisation: Public comments received on compliance and tax certainty aspects of global minimum tax