OECD Pillar 2: Applying the legislation - 02

[@JG_Trader]

Thank you for your time and video, very enlightening. In your second example, regarding the Sub-Parent entities, shouldn't SP1 be out of the scope of Art. 2.1.2, as it does not own Ownership Interest in FinCo (holding of less than 50% shares)?

[@alonso1288]

This explanation was very good. Thank you for doing this video, these rules as they are are very complex and I am thinking that much has to do with the way they have been worded.