The OECD has released the Pillar Two Model Rules (explained also in a nutshell by the OECD), which provide a template for jurisdictions to translate the Pillar Two rules into domestic law in a coordinated and timely way.    The OECD’s Two-Pillar Solution, agreed to in July 2021 by over 131 countries, addresses the global taxation … Continue reading OECD releases Pillar Two model rules