Pillar Two: GloBE Return and CbyC Safe Harbours
Cross-border Tax Talks
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Is the Income Inclusion Rule Any Simplifying?
The OECD did not provide detail, Mike, on the permanent safe harbor. They did set out a framework for a permanent simplified calculation. That one, I'm a little skeptical if it's any simplifying at all, but at least for taxpayers that can meet that, they don't have to file whatever that return might be. So which we'll get back to.
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