Record note
This multilateral instrument enables the rapid and coordinated insertion of the STTR into existing bilateral tax treaties and is a key treaty-level implementation tool for Pillar Two.
International Organizations and Global Governance / Official English
Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule
This multilateral instrument enables the rapid and coordinated insertion of the STTR into existing bilateral tax treaties and is a key treaty-level implementation tool for Pillar Two.
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