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OECD Issues Pillar Two Administrative Guidance, Information Return, and STTR Guidance
August 14, 2023ArticleOECD Issues Pillar Two Administrative Guidance, Information Return, and STTR Guidance
August 14, 2023OECD released second round of administrative guidance on Pillar Two GloBE model rules and includes currency conversion rules, certain tax credits, application of SBIE, QDMTT and UTPR safe harbors.
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