Global Minimum Tax Rate (Pillar Two OECD)

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Tax optimization and tax planning in Ukraine (Digital Nomad)
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The initiative to introduce a global minimum corporate tax rate of 15%, developed by the Organisation for Economic Co-operation and Development (OECD) under the so-called "Pillar Two," is actively being implemented. This reform is a crucial step in combating tax evasion and is part of a broader global tax policy aimed at preventing base erosion and profit shifting to low-tax jurisdictions. However, its implementation raises numerous questions regarding how companies will adapt to these new rules.

 

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Publication date: 16/10/2024

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