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Searching for Pillar Two clarity: The OECD’s Administrative Guidance
Cross-border Tax Talks
How Much Administrative Guidance Did We Get?
In 2023, in February 2023, received some administrative guidance. So I would say the guidance is a bit of a mixed bag, but there are several areas where helpful guidance was provided and then also clarifications that were in line with how we were expecting the rules to apply. The general thought for this is that everything we got in this admin guidance package, we'll be released later this year as a part of a revised commentary document.
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