On Thursday 19 September, the OECD will hold a signing ceremony for the Multilateral Convention to Facilitate Implementation of the Subject to Tax Rule for multinational enterprises under Pillar II of international tax reform (see EUROPE B13422A16).
The ceremony will mark a major step forward in the work of the OECD/G20 BEPS framework, which aims to reform international tax rules to make the global tax system fairer and more robust. The treaty, which will make it possible to implement the...