Pillar Two: Exchange of information on information returns within EU (DAC 9)

The European Commission is proposing a single framework for exchanging information on top-up tax information returns, which would allow the filing of a single information return within the EU. The proposal includes a single format for information…

Pillar Two: Further administrative guidance released

The OECD's Inclusive Framework has issued its fourth administrative guidance on the implementation of the model global minimum tax rules and information on the process of recognising the qualified status of domestic top-up tax.

International taxation news

KPMG’s EU Tax Centre prepares regular summaries of changes to direct taxes in the EU and internationally that may affect your business.