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Trends: OECD releases Guidance on global Minimum Tax

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
wts.com/wts.com/hot-topics/pillar-two/implementation-status/wtsglobal-pillar-two-country-by-country-implementation.pdf#page=31
consortiumlegal.com/el-salvador-impuestos-globales-los-planes-de-la-ocde-parte-1/?utm
consortiumlegal.com/en/el-salvador-global-taxes-the-oecds-plans-part-1/
wts.com/global/publishing-article/20230425-pillar-two-implementation-status-april~publishing-article
consortiumlegal.com/el-salvador-impuestos-globales-los-planes-de-la-ocde-parte-2/?utm
consortiumlegal.com/en/el-salvador-global-taxes-the-oecds-plans-part-2/
www.skadden.com/insights/podcasts/2023/05/update-on-pillar-two#page=1
wts.com/global/publishing-article/20230531-pillar-two-implementation-status-may~publishing-article
dla-and-pillar-2.pdf (dlapiper.com)
consortiumlegal.com
Multilateral Convention on the Implementation of Tax Treaty Measures to Prevent Base Erosion and Profit Shifting. – BASHAM
GloBE Information Return | Loyens & Loeff (loyensloeff.com)
Subject-to-Tax Rule model treaty provision | Loyens & Loeff (loyensloeff.com)
Client Alert (Standard Template and Sample) (bakermckenzie.com)
OECD releases Administrative Guidance on Pillar 2 implementation | DLA Piper
Pillar Two – Further OECD guidance (wts.com)
First-Mover Disadvantage? Challenges to Being Tax Resident in an Early Pillar Two Jurisdiction | Insights | Skadden, Arps, Slate, Meagher & Flom LLP
OECD Pillar Two updates – dReport in English
Gearing Up for Pillar Two | Insights | Skadden, Arps, Slate, Meagher & Flom LLP
(20) Pillar 2 compliance roadmap part 1: overview/scope – YouTube
Pillar Two: The future of holding companies under Pillar Two – New York office Snippet | Loyens & Loeff (loyensloeff.com)
Pillar Two: Asset transfers under Pillar Two – New York office Snippet | Loyens & Loeff (loyensloeff.com)
(20) Pillar 2 compliance roadmap part 2 Exemptions – YouTube
Dentons – OECD Pillar 2 and Tax credits
www.loyensloeff.com/insights/news–events/news/oecdif-releases-further-administrative-guidance-on-the-globe-rules-pillar-two/
www.osler.com/en/resources/regulations/2023/oecd-releases-third-administrative-guidance-on-pillar-two-and-confirms-delay-of-the-pillar-one-timel?utm
www.osler.com/fr/ressources/reglements/2023/l-ocde-rend-publique-la-troisieme-serie-d-instructions-administratives-sur-le-pilier-deux-et-confirm

See also:
globaltaxnews.ey.com/news/2023-5456-the-latest-on-beps-and-beyond-may-2023-edition
www.ey.com/en_gl/tax-alerts/g7-finance-ministers-welcome-oecd-progress-report-on-tax-coopera
read.oecd-ilibrary.org/taxation/2023-progress-report-on-tax-co-operation-for-the-21st-century_d29d0872-en#page1
www.mof.go.jp/policy/international_policy/convention/g7/g7_20230513_2.pdf
What you need to know now about the impact of the OECD’s global minimum tax on M&A transactions, Peter Clements, Bob van Kasteren, Katharina Kubik, Joe Soltis, Alison Dickie (freshfields.com)
A practical summary of the Pillar 2 Subject to Tax Rule | DLA Piper
BEPS Pillar II – What are the impacts on M&A transactions? | EY – Switzerland
International: October Pillar Two updates – Baker McKenzie InsightPlus
Pillar 2 compliance roadmap part 5 Calculation and documentation – YouTube
Pillar 2 compliance roadmap part 3 Safe harbour rules – YouTube
Pillar 2 compliance roadmap part 4 Data gathering – YouTube

Update:
insightplus.bakermckenzie.com/bm/attachment_dw.action?attkey=FRbANEucS95NMLRN47z%2BeeOgEFCt8EGQJsWJiCH2WAWuU9AaVDeFgiju%2FjQ3kXMY&nav
www.oecd.org/tax/beps/multilateral-convention-to-facilitate-the-implementation-of-the-pillar-two-subject-to-tax-rule.htm
Pillar Two: new rules on Global Minimum Taxation and the impact for legal teams, Nirosha Perera (deloitte.com)
www.dlapiper.com/en/insights/publications/2024/04/the-oecds-recent-pillar-2-release-the-consolidated-commentary-to-globe-model-rules
www.jonesday.com/en/insights/2024/05/dispute-resolution-under-oecd-pillar-two
www.oecd.org/mcm/documents/2024-Ministerial-Council-Statement.pdf