2023 OECD

From pillar to post – A technical update on Pillar 2 and the OECD releases

Source: New South Wales, Online

Published Date: 22 Jun 2023

 

With an expected go-live date in Australia of 1 January 2024, this session explores the model rules, including:

  • Income inclusion rule – fundamental concepts
  • Transitional safe harbours
  • The ‘GloBE’ tax base – potential for top-up tax in a high tax environment; and
  • Qualified domestic minimum top-up tax – solution or additional compliance?

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Details

  • Published By: Ryan Kinsella
  • Published On:22 Jun 2023
  • Took place at:Amora Hotel Jamison Sydney & Online

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