The Isle of Man Income Tax Division has issued Guidance Note – GN 64, Pillar 2 Online Service Guide.

---

1 Introduction

This Guidance Note is intended for Multinational Enterprise (MNE) Groups that are within scope of the Isle of Man's Pillar 2 Global Minimum Tax legislation. Details regarding the regime, and which groups are likely to be in scope, can be found at gov.im/pillars.

To be a…

Continue Reading