Last week, the OECD published the blueprints for both Pillar 1 and Pillar 2. Of course, as curious as we all are, not everyone is keen on wading through hundreds of pages.
And who can blame them? Anyway, here’s some good news. The good folks at TaxSutra have performed an almighty public service. For Pillar One, at least. They’ve put together a useful highlights document, setting out the main takeaways. You can access it here.
I haven’t seen something similar for Pillar Two. Must be there somewhere. If not, I might have to create it myself.