In a crucial development that impacts the Dutch tax landscape, the Deputy Minister of Finance dispatched a memorandum on September 11, 2023, addressing the report concerning the proposed bill for...
Introduction: Switzerland has taken a significant step towards implementing the global minimum tax and the Base Erosion and Profit Shifting (BEPS) 2.0 Project by approving a constitutional amendment in...
Introduction: In a significant move to align with international tax standards, the Dutch Government has presented draft legislation to Parliament on May 31, 2023, to implement the BEPS 2.0 –...
On March 31st, 2023, the Irish Ministry of Finance released a Feedback Statement (FBS) on the Pillar Two Model Rules implementation. The FBS includes draft legislation on key elements of...
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...
