ITR Global Tax 50 2021-22: Pillar two

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ITR Global Tax 50 2021-22: Pillar two

Pillar two is revising global tax competition with a 15% minimum tax rate

The OECD’s digital tax agenda is set to still be the hottest topic in tax policymaking in 2022, as many countries prepare the groundwork for a 15% global minimum corporate tax rate by 2023.

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