Only Kenya, Nigeria, Pakistan and Sri Lanka refused to give their consent, even though they were also involved in the long process. The EU countries Hungary, Ireland and Estonia remained skeptical until the very end, but after making concessions they finally gave their OK to the first real global tax rules.
At its core, the new global tax system consists of two pillars:
You can read all the details on the global tax reform and minimum tax here (unfortunately only available in German)
We are also planning an international online seminar on November 11, 2021. If you are interested in participating, please send us a corresponding note to firstname.lastname@example.org