The OECD has announced the release of further technical guidance by the Inclusive Framework on the implementation of the Pillar 2 global minimum tax. The Inclusive Framework also issued a statement concerning the timeline of the Multilateral Convention to Implement Amount A of Pillar One (MLC) for the reallocation of taxing rights to market jurisdictions, including that the text is to be finalized by the end of March 2024 with a signing ceremony to be held by the end of June 2024. --- International tax reform: OECD/G20 Inclusive Framework releases new information on key aspects of the Two-Pillar Solution 18/12/2023...