Global Minimum Tax on Corporations: OECD GloBE Model Rules and their implementation in the UK
This article is a follow-up to our two previous articles of 20 August 2021 and 7 December 2021.
On 8 October 2021, the OECD/G20 published a statement confirming that 136 jurisdictions1 had agreed to a two-pillar solution to address the tax challenges that arise from the digitalisation of the economy and setting out an implementation plan.
Read More