www.oecd.org/tax/beps/oecd-releases-detailed-technical-guidance-on-the-pillar-two-model-rules-for-15-percent-global-minimum-tax.htm
www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm
www.loyensloeff.com/ch/en/news/global-minimum-taxation-pillar-2-oecd-commentary-and-consultation-and-updated-draft-eu-directive-n25038/
www.dlapiper.com/en/us/insights/publications/2022/03/oecd-releases-commentary/
blog.macfarlanes.com/post/102hkvw/pillar-two-the-latest-developments-from-the-oecd-and-eu
www.dlapiper.com/en/morocco/insights/publications/2022/03/oecd-releases-commentary/
pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YINTTNEWS_REFERENCE/legauUio3487504sl1331609358/oecd-releases-detailed-commentary-on-pillar-two-model-rules
views.gibraltarlaw.com/post/102i17w/pillar-2-what-it-is-and-what-it-isnt#page=1
Update:
wts.com/global/pillar-two
www.dlapiper.com/en/us/insights/publications/2022/07/impact-on-global-implementation-of-pillar-2-if-the-us-fails-to-adopt/
www.dlapiper.com/en/us/insights/publications/2022/10/oecd-report-on-tax-incentives-in-a-pillar-2-environment/
blog.macfarlanes.com/post/102hyti/tax-incentives-and-the-globe-rules
www.europeantax.blog/post/102hzrt/progress-on-international-tax-reform#page=1
wts.com/global/publishing-article/20221022-dieter-becker-digital-architecture~publishing-article?language=en#page=1
blog.macfarlanes.com/post/102i3vr/pillar-two-safe-harbour-among-raft-of-oecd-consultations
www.loyensloeff.com/insights/news–events/news/pillar-two-oecd-publishes-safe-harbour-rules-and-opens-consultation-on-tax-compliance-and-certainty/
www.osler.com/en/resources/regulations/2022/oecd-releases-three-pillar-two-documents-including-guidance-on-safe-harbours?utm
insightplus.bakermckenzie.com/bm/tax/international-new-pillar-2-guidance-and-public-consultations-aim-to-enhance-certainty-amidst-the-complexity
wts.com/de-de/publishing-article/20221223-OECD-veroeffentlicht-safe-harbours-fuer-pillar-two~publishing-article?language=de
www.osler.com/fr/ressources/reglements/2022/l-ocde-publie-trois-documents-sur-le-pilier-deux-y-compris-des-orientations-sur-les-regimes-de-prot
Canadian Legislation & Regulations (osler.com)
www.oecd.org/tax/beps/international-tax-reform-oecd-releases-technical-guidance-for-implementation-of-the-global-minimum-tax.htm
www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VarWe%2F3%2FrXXvQV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
www.squirepattonboggs.com/en/insights/videos/2022/02/challenging-the-undertaxed-profits-rule#page=1
www.skadden.com/insights/publications/2023/03/exploring-potential-investor-state-treaty-challenges
insights.ropesgray.com/post/102i8xm/pillar-2-grouping-issues-for-private-equity-and-sovereign-wealth-funds