2023 OECD

From pillar to post – A technical update on Pillar 2 and the OECD releases

Source: New South Wales, Online

Published Date: 22 Jun 2023


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With an expected go-live date in Australia of 1 January 2024, this session explores the model rules, including:

  • Income inclusion rule – fundamental concepts
  • Transitional safe harbours
  • The ‘GloBE’ tax base – potential for top-up tax in a high tax environment; and
  • Qualified domestic minimum top-up tax – solution or additional compliance?


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2023 OECD

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