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MNEs subject to 15% minimum tax rate from 2023: main OECD provisions and EU implementation proposals now available

The OECD two-pillar approach In October 2021, the OECD’s 137 Inclusive Framework members agreed to adopt a two-pillar approach to address the tax challenges of the digital economy. Pillar I provides for new profit allocation and nexus rules for MNEs...

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MNEs subject to 15% minimum tax rate from 2023: main OECD provisions and EU implementation proposals now available