Digital Economy / All

Grant Wardell-Johnson, Global Head of Tax Policy, KPMG International, unpacks the 11 October OECD document release on Amount A and further expected releases.

An update on the recent OECD releases on Pillar 1 Amounts A & B, the Subject to Tax Rule, Guidance on the GloBE rules and a status report on where various jurisdictions are on Pillar 2.

On 23 August 2023, KPMG LLP held a 60-minute webcast to discuss Amount B.

This webinar held on 26 July brings together our leading global experts to speak about these developments and broader global landscape on the introduction of the GloBE rules.

Recent weeks have seen significant further developments with respect to the design, operation and implementation of the OECD’s BEPS Two-Pillar Solution.

In this article Eleanor Leenane and Maurice Scullion of KPMG’s Financial Services Tax team take a look, in a banking context, at Pillar Two of the OECD’s BEPS 2.0 project which will see Ireland introduce a minimum effective rate of corporation tax of 15% at the end of this year for certain taxp

Draft guidance provides additional information on administration, chargeability and scope for Multinational and Domestic Top-up Taxes.

The Pillar 2 rules have developed from December 2021, with multiple releases from the Organisation for Economic Co-operation and Development (OECD) Secretariat.

The Pillar 2 rules have developed from December 2021, with multiple releases from the Organisation for Economic Co-operation and Development (OECD) Secretariat.