On Wednesday 13 October in Washington, the G20 Finance Ministers endorsed the “final political agreement” on the international corporate tax reform negotiated within the OECD.
On Friday 8 October, 136 countries agreed on the modalities of the two pillars of this reform, namely the reallocation of taxing rights (Pillar I) and the minimum effective taxation (Pillar II) (see EUROPE B12808A2).
“This agreement will establish a more stable and fairer international tax system”, says...