A second set of very detailed administrative guidance on Pillar Two (the first set was published in February 2023) covers the following:
The OECD has also published a useful Pillar Two rules in a nutshell summary guide.
A second set of very detailed administrative guidance on Pillar Two (the first set was published in February 2023) covers the following:
The OECD has also published a useful Pillar Two rules in a nutshell summary guide.