Please sign in here using your existing KPMG Account (KPMG Tax Now).
If you cannot remember your sign in details, or you need assistance, please contact us.
Pillar Two and Australian Real Estate
Scott Farrell, Justin Davis, Denis Larkin and Simon Clark make preliminary observations in relation to the potential application of the global minimum tax rules in Pillar Two with respect to Australian real estate investments.
The 130 members of the Organisation for Economic Cooperation and Development (OECD)/G20 Inclusive Framework on BEPS approved a statement on 1 July 2021 which provides a framework for reform of the international tax rules. The agreement has two components which are referred to as Pillar 1 and Pillar 2: Pillar One reallocates a portion of the profits of certain very large multinational enterprises (MNEs) with a global turnover above 20 billion euros to market countries, irrespective of whet...
Sign in below or register now to read the full article
Authors: Scott Farrell, Justin Davis,
, Simon Clark
Published Date: 13 July 2021
KPMG Tax Now is a digital media website that brings together industry-leading tax news, insights and more from our global network of experts.
Stay informed of important policy and legislation changes, and what it means to you and your business.
Subscribe to our KPMG Tax Now platform to receive important updates delivered to your inbox, access to exclusive multi-media content, and invitations to interactive information sessions with KPMG experts.
If you are an existing user please click here