OECD released the Pillar Two “Safe Harbours and Penalty Relief Guidelines”

The Organization for Economic Cooperation and Development (OECD) has made further progress towards implementing its two-pillar solution for international tax reform. The two-pillar solution ensures that multinational corporations pay their fair share of taxes. Under Pillar One, the OECD has released a consultation document on withdrawing digital service taxes and other similar measures. The document […]