KPMG report: Comments on implementation framework of global minimum tax

KPMG comments on the implementation framework of the global minimum tax

KPMG comments on the implementation framework of the global minimum tax

The Organization for Economic Cooperation and Development (OECD) on 14 March 2022 published commentary on the Pillar Two model rules which were released 20 December 2021 and provide a precise template for governments to move forward with Pillar Two of the two-pillar solution to address the tax challenges arising from digitalisation and globalisation of the economy. The OECD simultaneously issued a release seeking comments on the implementation framework of the global minimum tax. Read TaxNewsFlash

In response to the OECD request for comments, KPMG tax professionals submitted a memo with comments on the implementation framework of the global minimum tax. Read the KPMG comments [PDF 220 KB] 

 

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