alleryStart learning →The OECD technical guidance of 2 February 2023 concerned which set of rules?
AThe GloBE rules
BTransfer pricing
CThe VAT guidelines
DCustoms valuation
Answer & Solution
Correct answer: A. The GloBE rules
On 2 February 2023 the OECD released technical guidelines on implementing the global minimum tax through the GloBE rules.
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