OECD ISSUES GUIDANCE ON PILLAR 2

The OECD issued new guidance on Pillar 2 setting out the elements for the scope and also the next public meeting dates.

International

RELEVANT SECTION OR ARTICLE

TOPIC

PUBLICATION TITLE

"Pillar 2 Updated Guidance, 2022"

BEPS PILLAR 2

SCOPE (GEO)

N.A.

RISKS PERSPECTIVE

ACT OR TREATY

PUBLICATION DATE

31 Jul 2022

ACT OR TREATY AFFECTED

International

SCOPE TAXPAYER

Large Business

SOURCE:

DETAILS

INTERNATIONAL CENTRE
OF CROSS BORDER TAX (ICCBT)