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Will Morris on new Pillar Two rules (5:57)

Will Morris
Monday, December 20, 2021

The OECD on December 20 released Pillar Two model rules for a 15 percent per-country global minimum tax. Will Morris shares his first impressions and focus areas for companies.

Tax Challenges Arising from the Digitalisation of the Economy Global Anti-Base Erosion Model Rules (Pillar Two)
The Pillar Two Rules in a Nutshell
Overview of the Key Operating Provisions of the GloBE Rules
Tax Policy Alert: OECD releases Pillar Two 15% minimum effective tax rate Model Rules

Will Morris, PwC’s Deputy Global Tax Policy Leader
Sindhu Blume, Host, Policy on Demand