05 June 2023
Pillar Two: the consequences of staggered global implementation
Despite attempts to coordinate implementation of the OECD’s Pillar Two project to introduce a minimum tax to a global schedule, countries are adopting the rules in a timeframe that suits their legislative cycle and/or political imperative.
In a recent Tax Journal article, Ashley Greenbank and Rhiannon Kinghall Were explore the implications of a staggered implementation cycle for groups with a presence in early and late adopting jurisdictions.
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