November 2023 Global minimum tax
IFRS Talks - PwC's Global IFRS podcast - En podcast av PwC

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In this month’s episode, Laura Kennedy is joined by Andy Wiggins and Gary Berchowitz to talk about the OECD’s global minimum tax (aka ‘Pillar Two’ or ‘GLoBE’). Listen in for an overview of the rules, practical challenges, safe harbours, and accounting implications.