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Pillar 2: Model rules to implement international tax reform published

30/12/2021

The OECD published on 20 December 2021 the technical details of the implementation of "Pillar 2" to establish minimum taxation of multinational groups. The general architecture of the rules is consistent with announcements made by the OECD in previous publications...

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Authors

Portrait ofDaniel Gutmann
Daniel Gutmann
Partner
Paris