text: In October 2021 136 members of the Inclusive Framework, including the Isle of Man, finalised this high level, two pillar plan and agreed an implementation plan.
  In December 2021 the OECD published Model Rules for Pillar 2 of this plan, and the EU Commission also published its draft directive on the same topic.
  Further details on this two pillar plan and related EU matters can be found at the link below. In addition further information is available on the OECD's webpage and the EU Commission's webpage.