Pillar Two model rules definition
Pillar Two model rules means the model rules published by the Organisation for Economic Co-operation and Development as “(OECD (2021), Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS, OECD Publishing, Paris, https://doi.org/10.1787/782bac33-en";
Pillar Two model rules means the model rules contained in the Organisation for Economic Cooperation and Development’s publication “Tax Challenges Arising from the Digitalization of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS2”;