OECD issues Administrative Guidance on Pillar 2
Manage episode 354608158 series 3445176
PwC Belgium에서 제공하는 콘텐츠입니다. 에피소드, 그래픽, 팟캐스트 설명을 포함한 모든 팟캐스트 콘텐츠는 PwC Belgium 또는 해당 팟캐스트 플랫폼 파트너가 직접 업로드하고 제공합니다. 누군가가 귀하의 허락 없이 귀하의 저작물을 사용하고 있다고 생각되는 경우 여기에 설명된 절차를 따르실 수 있습니다 https://ko.player.fm/legal.
In this episode, we discuss our first impressions of the 111-page Administrative Guidance on Pillar 2 published by the OECD on Thursday, 2 February 2023. A wide range of issues related to the GloBE Rules and Commentary were addressed in the guidance, and our experts also welcomed the additional clarification and examples, including those on the Qualified Minimum Top-up Tax (QDMTT) and the treatment of taxes paid under the US GILTI regime. Listen in to get our first take on the Administrative Guidance!
Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites
49 에피소드