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OECD publishes Global Anti-Base Erosion Model Rules (Pillar 2)
December 20, 2021 / News
On December 20, 2021 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. The GloBE Rules aim to impose a global minimum tax of 15% on multinational enterprises with a revenue in excess of EUR 750 million.