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Pillar Two – the OECD model rules and UK implementation

20/01/2022

The “Pillar Two” model rules are part of the OECD’s “Two Pillar Solution”, which aims to address the tax challenges posed by the digitalisation of the economy. However, the scope of the rules enacting Pillar Two extend far beyond traditionally “digital”...

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Authors

Portrait ofElizabeth Sherwood
Elizabeth Sherwood
Of Counsel
London
Portrait ofHannah Jones
Hannah Jones
Phil Nicklin