What are countries doing to implement OECD’s BEPS Pillar 2.0?
ThomsonReuters
AUGUST 2, 2023
The purpose of the OECD’s Global Minimum Tax (GMT ) is to make it harder for large MNEs (those with more than €750 million in revenues) to avoid taxes by shifting profits to jurisdictions with lower tax rates. South Korea : South Korea was the first country to enact new GMT rules to align with the OECD’s Pillar 2.0,
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