by pieter@pvdz.co.za | Jul 26, 2023 | Assets, Liabilities, Presentation and disclosure, Tax
The OECD/G20 developed Global Anti-Base Erosion (‘GloBE’) model rules in Pillar Two of BEPS 2.0 to address shortcomings in the current international tax system. These rules essentially aim to tax the profits of large multinationals at a minimum rate. The...
