Income Inclusion Rule (“ IIR ”): If the source country of income does not implement QDMTT and the tax paid in that country is ...

The OECD has acknowledged the qualified status of Hungarian rules on the global minimum tax, the Hungarian government said.

Rewriting the international tax framework to introduce a Global Minimum Tax (also known as Pillar Two) was always going to be a battle against ...

The US has a critical decision to make in the near future over whether it will continue to negotiate at the OECD and see through the work on the global minimum tax, a top Treasury official said ...

Indonesia's finance ministry said on Thursday it had issued a regulation to implement the global minimum corporate tax at 15% ...