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Pillar Two rules: roadmap to compliance
The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing ...
The tax rules that lie behind Pillar One and Pillar Two
It has been just over a year since political agreement was reached by more than 135 of the/G20 Inclusive Framework on BE...
Learning the instrument
The G20/OECD’s Base Erosion and Profit Shifting (‘BEPS’) project recognised at the outset that changes would be required...
