AUTOREN HERR MARCO KöSTINGER

Herr Marco Köstinger

Author: Marco Köstinger

Funktion: dipl. Steuerexperte, dipl. Wirtschaftsprüfer

Firma: PwC

Firma Ort: Luzern

Artikel von Herr Marco Köstinger

BEPS 2.0 – Tax accounting considerations in connection with the implementation of the minimum taxation under Pillar II

Author: Shane Sibler Shane Sibler Author: Marco Köstinger Marco Köstinger
1. IntroductionThe OECD released the Pillar II Model Rules on 20 December 2021 after being approved by 137 countries and endorsed by the G20 Finance Ministers and Leaders. The rules outline a system of taxation intended to ensure that large multinational groups with a global consolidated annual reve ...

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