Pillar 2 Data Structure

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Introduction

The Pillar 2 Data structure is massive, poorly referenced, highly interpretative and in-homogeneous, and can vary within the MNE Group. Showcasing and referencing perfectly the different fields at the various possible data collection level is a very complex task.

It is moreover not enough to stick to the GloBE Information Return as this target document is built as an asymmetric russian doll-tree...

Asymmetrical Russian doll tree in the context of international tax, by Chat GPT 4