Tag: Safe Harbours

What changes in Pillar 2 after the introduction of the new OECD Safe Harbours
01/27/2026
The OECD proposes new permanent safe harbours with the aim of simplifying the standard calculation rules of the Global Complementary Minimum Tax (Pillar 2) and reducing the possibility of an obligation to pay tax on this tax. In addition, it proposes the extension of the existing transitional CbCR safe harbour for one year. On 5 […]
