CFE’s Tax Top 5 – 20 January 2025
BRUSSELS | 20 JANUARY 2025 OECD Makes New Tools Available for Administering Global Minimum Tax On 15 January 2025, the OECD’s Inclusive Framework on Base Erosion and Profit Shifting (BEPS) introduced new tools and guidance updates to support the administration of the Pillar 2 global minimum tax. These include a centralised record of qualified domestic rules, revisions to [...]