OECD Pillar Two Model Rules definition
OECD Pillar Two Model Rules means the rules published by the OECD on or about December 20, 2021 in the document “OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS”.
OECD Pillar Two Model Rules means the model rules published by the OECD on or about 20 December 2021 in a document titled “Tax Challenges Arising from the Digitalisation of the Economy—Global Anti-Base Erosion Model Rules (Pillar Two),” as they may be subsequently revised or replaced from time to time.