Updated safe harbour rules require targeted legislative amendments
Vaduz (ots) - As of 1 January 2024, global minimum taxation for large enterprise groups was introduced in accordance with the GloBE Model Rules of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF on BEPS). The IF on BEPS is an association of countries and jurisdictions within the framework of the BEPS project. The current rules contain various safe harbour mechanisms, that offer the enterprise ...