As per the OECD Secretary-General’s Tax Report to G20 Finance Ministers and Central Bank Governors, members of the OECD Inclusive Framework on BEPS have agreed on a revised timeline of mid-2023 (for entry into force in 2024) for implementation of the multilateral convention under Pillar One. Meanwhile, the Implementation Framework for Pillar Two is likely to be released later this year. The Secretary-General’s report can be accessed here and the progress report here.
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