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Deputy Minister responds to parliamentary questions regarding bill on the Minimum Profit Tax Act 2024 (Pillar 2)
The memorandum in response to the report provides answers to many questions, but there are still many points that need further elaboration, especially at the OECD level.
Why should taxpayers act on Amount B, now?
Recently, the OECD released a public consultation document on Amount B under Pillar One. The Inclusive Framework aims to complete its remaining work in time for the final report on Amount B to be incorporated into the OECD Transfer Pricing Guidelines in January 2024.