This week I apply the December 2021 Pillar 2 legislation, the way I understand it, to some base scenarios. It gets complicated pretty quickly.
For more info see https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm
Want to learn more about International corporate income tax or Transfer pricing? See https://johannmuller.teachable.com/
