Understanding the OECD Inclusive Framework, Pillar Two, and the Architecture of the Global Minimum Tax
International corporate taxation is undergoing its most consequential reform in nearly a century. At the center of this transformation is the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS)—a multilateral platform designed to modernize global tax rules for an economy defined by digitalization, mobility of capital, and highly integrated multinational enterprises (MNEs). These reforms are not merely technical.… Continue reading "Understanding the OECD Inclusive Framework, Pillar Two, and the Architecture of the Global Minimum Tax"














