Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule

In this week's video we look at the new OECD Multilateral Convention
to Facilitate the Implementation of the Pillar Two Subject to Tax Rule. We look how it applies to practical examples of interest and service fee payments, and how it interacts with art. 23, the Pillar 2 IIR and the Pillar 2 UTPR.
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