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Corporate Social Responsibility

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OECD publishes consolidated commentary on the Pillar Two GloBE Model rules

May 12, 2025

The OECD has published its consolidated commentary on Pillar Two. This consolidated commentary incorporates agreed administrative guidance which was released by the Inclusive Framework from March 2022 to March 2025. It also includes guidance on the interpretation and application of the GloBE rules.

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