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Tax Readiness: Exploring the details of the OECD Pillar Two Commentary

This webcast will provide observations and insights into the recently released OECD Commentary to the Pillar Two Model Rules. The Commentary provides guidance on the interpretation and application of the Model Rules, which will help facilitate coordinated outcomes for both tax administrations and MNE Groups. The much anticipated Commentary is accompanied by a number of illustrative examples and addresses some, but not all, of taxpayers' previously open questions. The aim is for Pillar Two to be brought into law in 2022, with the income inclusion rule (IIR) to be effective in 2023, and the undertaxed payments rule (UTPR) to come into effect in 2024.

Date: Wednesday 30 March 202