Pillar 2 of the international taxation framework known as BEPS 2.0, proposed by the OECD, will be effective from 2023 with some Pillar 2 aspects coming into effect from 2024. 

Here’s what you need to know.

Pillar 2 of the international taxation framework known as BEPS 2.0, proposed by the OECD, will be effective from 2023 with some Pillar 2 aspects coming into effect from 2024. Here’s what you need to know.

Pillar Two - The GloBE - Rules

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Pillar Two - The GloBE - Rules

Pillar Two - The GloBE - Rules