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OECD releases Pillar Two administrative guidance – 15 February 2023

On 2 February 2023, the OECD/G20 Inclusive Framework on BEPS released a package of technical and administrative guidance related to the 15% global minimum tax on multinational corporations known as Pillar Two. The guidance was agreed by consensus of all 142 countries and jurisdictions in the OECD/G20 inclusive framework and forms part of the “common approach” to implement and administer the rules.

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