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Maroc Maroc - HARNEYS.COM - A La Une - 09/Sep 18:15

OECD issues additional guidance on Pillar Two implementation

On 18 December 2023, the Organisation for Economic Cooperation and Development issued additional technical guidance regarding the implementation of the global anti-base erosion model rules following the first two sets of guidance issued respectively in February and July 2023. The new guidance will be incorporated into a revised version of the commentary to be released during 2024 and will replace the original version issued in March 2022.

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