The OECD’s Pillar Two model rules aim to help ensure that multinational enterprises with revenue of more than €750 million are subject to a minimum 15% tax rate on income arising in each of the jurisdictions in which they operate.
Pascal Saint-Amans, director of the OECD Centre for Tax Policy and Administration, described the rules – published in December and initially intended to take effect next year – as evidence of the commitment of the 137 countries that agreed to them to standardize global taxation.
Access intelligence that drives action
To unlock this research, enter your email to log in or enquire about access
