ATO Pillar Two Draft Rules: Key Steps for Multinationals
The Australian Taxation Office (ATO) has released a crucial draft Practical Compliance Guideline, PCG 2025/D3, that outlines how it will manage lodgment obligations, penalties, and private rulings under Australia’s new Minimum Tax (Pillar Two) regime. Based on the OECD’s GloBE (Global Anti-Base Erosion) rules, this framework targets large multinational enterprise (MNE) groups with a global […]
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