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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