Global Minimum Tax: Addressing Digitalization Challenges with Amount B Report and OECD Commentary Updates

Vivek Jalanpro badge , Last updated: 28 March 2024  
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OECD/Inclusive Framework released its Final Report on Pillar One - Amount B. OECD expects that this approach will benefit Low-capacity jurisdictions (LCJs) which have limited resources and data availability. The report introduces two options for implementation for jurisdictions that opt into the

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Vivek Jalan
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Category Corporate Law   Report

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