OECD Pillar 2 & EU Minimum Tax

OECD   ,

• OECD – Inclusive framework, OECD website
• Baker & McKenzie, International Tax: Pillar Two – Model Global Minimum Tax Regime Revealed – OECD releases GloBE Model Rules
• EY, Detailed review | OECD releases Model Rules on the Pillar Two Global Minimum Tax
• Deloitte Ireland, BEPS Pillar 2 Rules – OECD release rules on global minimum effective tax rate

,EU  ,

• EU Directive,
• Baker & McKenzie, International Tax: Pillar Two – EU Directive – The European Commission proposes its Directive to implement Pillar Two Model Rules
• EY, European Commission proposes tax Directive for implementing BEPS 2.0 Pillar Two Model Rules in the EU
• Deloitte, European Commission proposes two new directives in the field of direct taxation
• PwC, European Commission’s Directive proposal on implementing Pillar Two 15% minimum effective tax rate in the EU

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