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OECD issues Administrative Guidance on Pillar 2
>> YOUR LINK HERE: ___ http://youtube.com/watch?v=__qV9McG7EY
In this episode, we discuss our first impressions of the 111-page Administrative Guidance on Pillar 2 published by the OECD on Thursday, 2 February 2023. A wide range of issues related to the GloBE Rules and Commentary were addressed in the guidance, and our experts also welcomed the additional clarification and examples, including those on the Qualified Minimum Top-up Tax (QDMTT) and the treatment of taxes paid under the US GILTI regime. Listen in to get our first take on the Administrative Guidance! • • • • • Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites (https://www.pwc.be/tax-bites)
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