{"id":8540,"date":"2023-10-02T12:02:53","date_gmt":"2023-10-02T10:02:53","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8540"},"modified":"2023-10-04T10:49:14","modified_gmt":"2023-10-04T08:49:14","slug":"oecd-pillar-two-updates","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/oecd-pillar-two-updates\/","title":{"rendered":"OECD Pillar Two updates"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 17 July 2023, the OECD\/G20 Inclusive Framework on BEPS published a package of documents on the implementation of the Pillar Two global minimum tax rules (\u201cPillar Two\u201d). The package includes additional administrative guidance for the implementation of OECD model rules, including two new safe harbours, a finalised GloBE information return (\u201cinformation return\u201d), and model treaty articles to implement a subject to tax rule.<\/p>\n","protected":false},"author":117,"featured_media":8542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[252,32,7,8],"class_list":["post-8540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-oecd","tag-international-taxes","tag-eu","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8540","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=8540"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8540\/revisions"}],"predecessor-version":[{"id":8545,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8540\/revisions\/8545"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8542"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}