Over 135 jurisdictions signed up for a global Organisation for Economic Cooperation and Development (OECD) project in October 2021 aimed at reforming the international taxation system. A Two-Pillar ...
Rewriting the international tax framework to introduce a Global Minimum Tax (also known as Pillar Two) was always going to be a battle against the odds. However, despite various obstacles and setbacks ...
January 1, 2024, marked a major change in the international tax system. Under the Organization for Economic Co-operation and Development (OECD) Inclusive Framework, more than 135 countries have agreed ...
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