Skip to main content

OECD Pillar Two: Information return and safe harbours – 30 January 2023

On 20 December 2022, the OECD published an implementation package in respect of the Pillar Two global minimum tax rules. The package includes:

  • Guidance on safe harbours;
  • A public consultation document on the GloBE information return (“information return”); and
  • A public consultation document on tax certainty.

Did you find this useful?

Thanks for your feedback

If you would like to help improve further, please complete a 3-minute survey