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
