The OECD has announced the release of additional guidance relating to the report on Amount B of Pillar One and applying the Pillar Two global minimum tax. --- International tax reform: OECD/G20 Inclusive Framework on BEPS taking further steps on the implementation of the Two-Pillar Solution 17/06/2024 – Today, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released supplementary elements relating to the report on Amount B of Pillar One and guidance to ensure consistent implementation and application of the global minimum tax under Pillar Two. Amount B of Pillar One A report on Amount B, which provides a simplified...