The Inclusive Framework on BEPS has published an updated version of its ‘Consolidated Commentary’ on the GloBE model rules incorporating agreed administrative guidance up to March 2025 which has been released as jurisdictions have begun to implement the rules. The Commentary ‘provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups’ says the OECD.
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The Inclusive Framework on BEPS has published an updated version of its ‘Consolidated Commentary’ on the GloBE model rules incorporating agreed administrative guidance up to March 2025 which has been released as jurisdictions have begun to implement the rules. The Commentary ‘provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups’ says the OECD.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
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