The OECD's BEPS 2.0 project, proposes a two pillar approach to international tax reforms, with changes coming into effect in 2023. In this series of KPMG Lower Gulf tax insights, our team breaks down how Pillar 2 (a new global minimum tax of 15%) will apply to Groups that have consolidated turnover in excess of EUR 750 million by way of four additional taxing rights.


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