#  KPMG source documents  

 [ Read more about Pillar Two ](https://www.meijburg.nl/index%2Ephp/node/1764) 

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## KPMG Policy Perspective paper 

](https://content.mailplus.nl/m10/docs/user31000308/24847/Policy_Perspectives_OECD_March_Update_Commentary_Release_Analysis.pdf) 

[       ![](https://www.meijburg.nl/sites/default/files/styles/teaser_block_xl/public/2022-04/modern%20staircase%20in%20concrete%20interior%203d%20rendering_20057_1.jpg)  

## Top 20 of Questions and Answers 

](https://content.mailplus.nl/m10/docs/user31000308/24848/Commentary_in_20_QnAs_March_FINAL.pdf) 

[       ![](https://www.meijburg.nl/sites/default/files/styles/teaser_block_xl/public/2022-04/Three%20D%20render%20of%20futuristic%20concrete%20architecture%20with%20car%20park%20empty%20cement%20floor%20%282%29_20062_0.jpg)  

## Implementation Framework

](https://meijburg.nl/sites/default/files/2022-04/Implementation%20Framework.pdf) 

[       ![](https://www.meijburg.nl/sites/default/files/styles/teaser_block_xl/public/2022-04/woningc.JPG)  

## OECD publishes Global Anti-Base Erosion Model Rules (Pillar Two)

](https://www.meijburg.nl/index%2Ephp/nieuws/oecd-publishes-global-anti-base-erosion-model-rules-pillar-two) 

[       ![](https://www.meijburg.nl/sites/default/files/styles/teaser_block_xl/public/2022-04/Abstract%20arch%20on%20blue_20019_0.jpg)  

## European Commission’s response to the OECD Pillar Two model rules

](https://www.meijburg.nl/index%2Ephp/nieuws/european-commissions-response-oecd-pillar-2-model-rules) 

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