OECD Releases Side-by-Side Administrative Guidance Package on Pillar Two
The Organisation for Economic Co-operation and Development (OECD) has released a Side-by-Side administrative guidance package under the Pillar Two Global Anti-Base Erosion (GloBE) framework. The guidance is designed to support the coordinated and consistent application of the GloBE rules across jurisdictions, with a particular focus on the practical operation of side-by-side regimes adopted by different implementing countries and regions. From an administrative […]