International tax rules are just one of several subsets of US President Trump’s mercantilist view of trade and his preference ...

Pillar two will fail to achieve its aims without the participation of major economies, say João Velez de Lima, Teresa ...

The implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) Pillar II rules in Europe, and in the Luxembourg law on ...

The objective of this directive is to put into operation specific provisions of the Pillar 2 Directive that implemented in the EU the G20/OECD global agreement on international tax reform. This ...

Implementing the Global Minimum Tax, a key component of Pillar Two seeks to establish a minimum 15 per cent tax rate for large multinational enterprises. By adopting the OECD's detailed guidance ...

“The OECD Global Tax Deal supported under the prior ... countries to jurisdictions where they generate revenue, and Pillar 2 establishes a 15% global minimum corporate tax.

Deputy Elaine Miller is confident the hospital and Fort Regent projects will still go ahead, but a government scrutiny panel ...