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Pillar Two: OECD releases further materials

Tax Insights

On 17 July 2023, the OECD released new guidance regarding the OECD/G20 Two Pillar Solution. This coincides with the G20 Finance ministers meeting and the OECD Secretary General’s Tax report.

The pieces of guidance on Pillar Two are:

A public consultation document on Pillar One Amount B (Amount B consultation) was also released, relating to the baseline wholesale distributors. More to follow on this consultation in an Australian context.

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