2min chapter

Cross-border Tax Talks cover image

Pillar Two: GloBE Return and CbyC Safe Harbours

Cross-border Tax Talks

CHAPTER

Global Information Return Consultation Document

Mike Downey: I think that certainly some taxpayers will find some of these exclusions welcome. This isn't like the end all be all, right? This is not even close. Every country has to implement these rules themselves. He says we'll see if implementing jurisdictions deviate from what the OECD guidance is.

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