The OECD Forum on Tax Administration has released a new document, the Global Minimum Tax Implementation Toolkit, offering practical guidance to help jurisdictions apply the Pillar Two global minimum tax (GMT) rules in a consistent and coordinated manner. As noted in the document, the Toolkit is intended to support tax authorities as they implement the GloBE framework and manage the related administrative demands. The Toolkit is organised into five modules covering scoping, legislative design, administration, compliance and information exchange.
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