The OECD General-Secretary’s latest tax report to the G20 outlines recent progress on the two-pillar solution, including the ‘Outcome Statement’ from the July 2023 meeting of Inclusive Framework members.
The report summarises the multilateral convention for Amount A of Pillar One, the framework for streamlined transfer pricing under Amount B, the Pillar Two GloBE rules and ‘subject to tax’ rule, and also covers the following:
The OECD General-Secretary’s latest tax report to the G20 outlines recent progress on the two-pillar solution, including the ‘Outcome Statement’ from the July 2023 meeting of Inclusive Framework members.
The report summarises the multilateral convention for Amount A of Pillar One, the framework for streamlined transfer pricing under Amount B, the Pillar Two GloBE rules and ‘subject to tax’ rule, and also covers the following: