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OECD Releases Compilation of Qualified Legislation and Information Filing and Exchange Tools for Pillar 2 Global Minimum Tax

16 January 2025

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Approved Changes

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OECD

The OECD has announced the release of a compilation of qualified legislation and information filing and exchange tools for the Pillar 2 global minimum tax. --- Global minimum tax: Release of compilation of qualified legislation and information filing and exchange tools Today, the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) is releasing a compilation of qualified domestic rules together with other tools to streamline the co-ordinated administration of the global minimum tax. Central record of legislation with transitional qualified status The global minimum tax incorporates an agreed rule order that limits the application of the minimum tax rules...