G20/OECD The Digitalised Economy – Model Rules For Global Minimum Tax (Pillar Two)

Digitalised Economy and Beyond series
Host: Alison Lobb
Presenters: Lisa Shipley, Bob Stack

(On demand, aired 10 January 2022)

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The OECD/G20 Inclusive Framework October statement included an implementation plan for the introduction of a global minimum tax (‘Pillar Two’), with the income inclusion rule scheduled to take effect from 2023. What does this mean for your business? We’ll discuss:

  • Model rules to define the scope, mechanics and administration of the income inclusion rule and undertaxed payment rule, and the associated commentary.
  • Model treaty to give effect to the subject to tax rule.
  • Next steps.

Find out more about these proposals for major international tax policy reform.

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