The Intergovernmental Group of Twenty-Four (G-24) has issued a communiqué following a Ministers and Governors meeting held on 11 October 2022, including calls for the finalization of the subject to tax rule under Pillar 2, as well improvements to simplify the administration of the rules for emerging markets and developing economies (EMDEs). In this respect the communiqué states the following: 10. The introduction of a global minimum tax and taxation of the digital economy are welcome reform principles under the global tax deal agreed upon by the G20/OECD Inclusive Framework. We call for an early finalization of the subject to...