The OECD releases model rules for a global minimum tax

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The OECD releases model rules for a global minimum tax

Danish Mehboob
December 20 2021
OECD releases long-awaited model rules for pillar two on GloBE system

The OECD released model rules for its 15% global minimum corporate tax to define the limits to national tax and trade incentives for large companies. Yet, there are protections for corporate investment in the model rules too.

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Danish Mehboob
Senior Reporter ITR
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Danish reports on all matters of direct tax and BEPS. He covers a range of tax issues in these areas and what multinationals are doing to manage the tax burdens. Danish also specialises in tax technology and data management.
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