Skip to main content

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.

Did you find this useful?

Thanks for your feedback

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

Filter by region:
All
  • All