The Organisation for Economic Co-operation and Development (OECD) issued a side-by-side package (the package) on January 5, 2026, resolving many ...
Following months of negotiations and speculation, the OECD released a “side-by-side” package on January 5, 2026, which is intended to address U.S. concerns about the global minimum tax (also known as ...
The Organization for Economic Cooperation and Development's framework for international taxes has been coming under pressure in recent months. Pillar Two of the OECD's Global Anti-Base Erosion Model ...
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