OECD Pillar Two Q and A guide
25 January 2022On 20 December 2021 the OECD published 70 pages of model rules for its “GloBE” minimum corporate tax initiative, which is the main component of Pillar Two of the BEPS 2.0 project.
Since then the EU Commission and the UK government have begun the process of bringing the rules into effect from early 2023 – the UK is currently running a public consultation that will lead to draft legislation being published in the Summer.
We produced a Q&A guide, which contains a precis of the rules, a explanation of how they apply to groups owned by private equity funds and an analysis of the impacts they’ll have on investee businesses.
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