From pillar to post – A technical update on Pillar 2 and the OECD releases
Source: New South Wales, Online
Published Date: 22 Jun 2023
With an expected go-live date in Australia of 1 January 2024, this session explores the model rules, including:
- Income inclusion rule – fundamental concepts
- Transitional safe harbours
- The ‘GloBE’ tax base – potential for top-up tax in a high tax environment; and
- Qualified domestic minimum top-up tax – solution or additional compliance?
Individual Session
Details
- Published By: Ryan Kinsella
- Published On:22 Jun 2023
- Took place at:Amora Hotel Jamison Sydney & Online
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