Pillar Two Implementation » oecdpillars.com
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WEBJun 23, 2022 · On December 20, 2022, the OECD issued the Safe Harbours and Penalty Relief: Global Anti-Base Erosion Rules (Pillar Two), which includes details of two safe harbours and penalty relief for the Pillar Two GloBE rules . On February 2, 2023, the OECD issued the Agreed Administrative Guidance for the Pillar Two GloBE Rules.
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