Miscellaneous 2022

Update on OECD's Pillar 1 and 2 proposals

Source: New South Wales

Published Date: 19 May 2022

 

This presentation covers:

  • An update on the OECD's Pillar 1 and Pillar 2 proposals
  • An overview of the Pillar 2 domestic law change proposals as outlined in the model rules
  • An overview of the Pillar 2 treaty-based changes as outlined in the model treaty provisions
  • An analysis of implementation issues and next steps.

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Individual Session

Update on OECD's Pillar 1 and 2 proposals

Author(s): Richard J Vann

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The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2022

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