Pillar 2: latest OECD and EU developments
The OECD has issued a new package of measures (the Side-by-Side Package) containing five safe harbours that should simplify the global minimum tax rules. It is named after the safe harbour that will ensure the parallel functioning of the global…
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.