OECD PE developments

OECD releases additional Administrative Guidance on Pillar Two

On 18 December 2023, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) released additional Administrative Guidance on the Global Anti-Base Erosion (GloBE) Model Rules, which provide information on a series of technical issues under the GloBE Rules, including issues related to Permanent Estab…