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The Commentary on the December 2021 Model Rules for Pillar 2 of the digitalisation/globalisation project, agreed by the Inclusive Framework of 141 territories, will help: 

  • governments to decide if they will choose to adopt those Rules and otherwise amend their tax systems,

  • tax administrations to implement those changes and

  • businesses to understand and comply with the new requirements.

Where have we reached in this process? What uncertainties remain? And what reactions are we seeing? Join us for this webcast where our global tax policy team and subject specialists will discuss the latest guidance on global minimum tax (Pillar 2).

Date: Friday 29 April 2022


To get the latest on these developments, visit our Global Tax Policy page.