View all the services available for students of the Institute
Study with us
View member services
Services to support your business
The international community has taken another step in ensuring fairer international tax arrangements (particularly for developing countries) with the implementation of the Pillar Two Subject to Tax Rule (STR).
The STR ensures a minimum level of taxation on relevant cross-border payments and aims to prevent circumstances where income is either taxed at rates below 9 percent or not taxed at all due to differences in tax regimes across jurisdictions. The STR particularly benefits developing countries as such jurisdictions are often the source of significant outbound payments.
LOADING...