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Tag: Pillar Two

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The OECD held a virtual public consultation on the 16th of March on the compliance and tax certainty aspects of the Pillar Two global minimum tax. Representatives from interest groups, […]

Germany is among the first EU countries to release a discussion draft regarding the Minimum Tax Directive Implementation Act. On March 20th, 2023, the German Ministry of Finance (MoF) published […]

During December 2022, the OECD/G20 Inclusive Framework on BEPS released an implementation package regarding the Pillar Two Global Anti-Base Erosion (GloBE) Rules, which ensure that multinational enterprises with a consolidated […]

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