On 24 January 2025 the Organisation for Economic Co-operation and Development (OECD) issued a consolidated version of its guidance on Pillar One – Amount B. This compilation brings together three earlier publications: Part I (issued on 19 February 2024), which outlines the core Amount B guidance; Part II (released on 17 June 2024), which defines the terms “covered jurisdiction” and “qualifying jurisdiction”; and Part III (published on 26 September 2024), which presents the Model Competent Authority Agreement for implementing Amount B.
To continue reading...
Members, students and subscribers of the Irish Tax Institute can login using your username and password.
For information on subscribing please contact info@taxinstitute.ie