Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/sub-issues/subject-to-tax-rule/multilateral-convention-to-facilitate-the-implementation-of-the-pillar-two-subject-to-tax-rule.html
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资源简介：
In September 2023, the OECD/G20 Inclusive Framework on BEPS concluded negotiations on the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule ("STTR Multilateral Instrument" or "STTR MLI"). The STTR MLI can swiftly implement the Pillar Two Subject to Tax Rule in existing bilateral tax treaties without the...
