The Australian Treasury has released a consultation paper on the Organisation for Economic Co-operation and Development (OECD)/G20 Base Erosion and Profit Shifting (BEPS) 2.0 two-pillar agreement.

The consultation paper poses 40 questions regarding design of the two-pillar global agreement and the Australian implementation of the Global Anti-Base Erosion (GloBE) Model Rules.

Submissions are due by 1…