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OECD announces release of commentary on Pillar Two model rules for global minimum tax

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As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS on a two-pillar solution to address the tax challenges arising from the digitalization of the economy, the OECD issued an announcement on 14 March 2022 on the release of commentary providing detailed technical guidance for multinational enterprises…

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