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OECD publishes model competent authority agreement for Amount B of Pillar One

Published on: 03 October 2024
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Specialist Tax Regulatory Materials

Article summary

The OECD/G20 Inclusive Framework on BEPS has published a model competent authority agreement to facilitate the implementation of political commitment on Amount B of Pillar One.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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