[ { "post_id": "619", "post_category_id": "1", "post_title": "Understanding Pillar Two: CGDMTR and GloBE Information Return (GIR)", "post_content_short": "Under the OECD Pillar Two global minimum tax framework, in‑scope multinational enterprise (MNE) groups may be subject to a 15% minimum\neffective tax rate. To administer and monitor compliance, two key reporting obligations are relevant.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/619\/Singapore-Business-man-Casual.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/insights\/understanding-pillar-two-cgdmtr-and-globe-information-return-gir\/", "post_date": "2026-05-13 06:33:00" }, { "post_id": "587", "post_category_id": "1", "post_title": "Navigating Australia's New Minimum Tax: A Guide to Transitional Compliance and Penalty Relief", "post_content_short": "To assist taxpayers in complying with new minimum tax requirements, the ATO has released Draft Practical Compliance Guideline PCG\n\t2025\/D3<\/strong>,\n\twhich outlines a practical administrative approach to penalty enforcement during a crucial transition period.\n", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/587\/Smart-confidence-asian-startup-entrepreneur-business-owner-businessman-smile.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/insights\/navigating-australias-new-minimum-tax-a-guide-to-transitional-compliance-and-penalty-relief\/", "post_date": "2025-08-07 04:00:00" }, { "post_id": "528", "post_category_id": "1", "post_title": "2024 Updates on Global Minimum Tax", "post_content_short": "Global Minimum Tax (GMT) is one of the largest tax reformations as part of the initiative under Pillar 2 of the Base Erosion Profit-Shifting\n(BEPS) 2.0 project.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/528\/iStock-970739476.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/insights\/2024-updates-on-global-minimum-tax-gmt\/", "post_date": "2024-11-19 07:23:00" }, { "post_id": "527", "post_category_id": "1", "post_title": "Understanding the Basics of Global Minimum Tax", "post_content_short": "This article will provide an overview of what global minimum tax is, why it's important, and how it impacts multinational corporations\nand the global economy.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/527\/iStock-1018062164.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/insights\/understanding-the-basics-of-global-minimum-tax\/", "post_date": "2024-11-04 07:01:00" }, { "post_id": "526", "post_category_id": "1", "post_title": "The Evolution of Global Minimum Tax Policies: A Historical Perspective", "post_content_short": "This article will explore the history of global minimum tax policies, from their origins to the latest developments, including the recent\nOECD\/G20 agreement.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/526\/iStock-1095827258.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/insights\/the-evolution-of-global-minimum-tax-policies-a-historical-perspective\/", "post_date": "2024-10-21 06:41:00" }, { "post_id": "525", "post_category_id": "1", "post_title": "The Role of Technology in Global Minimum Tax Compliance", "post_content_short": "This article will discuss how technology can help multinational corporations streamline their global minimum tax compliance.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/525\/iStock-1038301454.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/insights\/the-role-of-technology-in-global-minimum-tax-compliance\/", "post_date": "2024-10-01 06:06:00" }, { "post_id": "524", "post_category_id": "1", "post_title": "The Implications of Global Minimum Tax on Multinational Corporations", "post_content_short": "This article will discuss how global minimum tax policies affect multinational corporations, including changes to their tax planning\nstrategies and compliance requirements.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/524\/iStock-897667680.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/insights\/the-implications-of-global-minimum-tax-on-multinational-corporations\/", "post_date": "2024-09-23 05:29:00" }, { "post_id": "522", "post_category_id": "1", "post_title": "Key Considerations for Compliance with Global Minimum Tax", "post_content_short": "This article will provide practical advice for multinational corporations on how to navigate the complexities of global minimum tax\ncompliance.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/522\/Asian-business-woman.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/insights\/key-considerations-for-compliance-with-global-minimum-tax\/", "post_date": "2024-09-02 04:53:00" }, { "post_id": "521", "post_category_id": "1", "post_title": "Global Minimum Tax and the Future of International Taxation", "post_content_short": "This article will speculate on the future of international taxation in light of global minimum tax policies, including potential trends and\nchallenges that may arise.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/521\/Business-people-negotiating-at-boardroom-behind-closed-doors.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/insights\/global-minimum-tax-and-the-future-of-international-taxation\/", "post_date": "2024-08-05 03:54:00" }, { "post_id": "529", "post_category_id": "1", "post_title": "BEPS 2.0 - Pillar One - Amount B - is it really a simplified approach to Transfer Pricing?", "post_content_short": "On 19 February 2024, OECD published the final report on Pillar One -Amount B, is designed to simplify and streamline the application of the\narm’s length principle.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/529\/Arms-Length.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/insights\/beps-2-0-pillar-one-amount-b-is-it-really-a-simplified-approach-to-transfer-pricing\/", "post_date": "2024-07-02 02:32:00" } ]