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

The new Head of KPMG’s EU Tax Centre, Raluca Enache joined Lorraine Mulligan for an excellent discussion on BEPS 2.0 developments at our recent NextGen Tax Series event.

IFRS IAS 12 amendment - Deferred tax exception and specified disclosures.

International Tax Team video series – Overview of the book accounting considerations when calculating GloBE income under Pillar Two (part 4).