OECD publishes Pillar Two Model Rules for Domestic Implementation of 15% Global Minimum Tax

The OECD published detailed Model Rules to assist the implementation of a reform to the international tax system, commonly referred to as Pillar Two. This ensures that from 2023, Multinational Enterprises (MNEs) will be subject to a 15% global minimum tax rate. In our newsflash Steven Vijverberg, Dennis Kamps and Ivo Kuipers provide insight into this groundbreaking matter. Read the full newsflash here.