Various countries’ tax laws adopt certain forms of a so-called worldwide tax system which levy taxes on their countries’ multinational firms’ global incomes at home country tax rates. To avoid double
The Subject to Tax Rule (STTR) is a key component of Pillar Two of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The STTR is a treaty-based rul
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This report outlines key developments in international tax reform in recent months, in particular the latest developments regarding the two-pillar agreement since 8 October 2021, as well as progress m
Organisation for Economic Co-operation and Development80
