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Search result: #Pillar 2

Found 3 results
4. 11. 2024 4. 11. 2024

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…

VB ON Václav Baňka, Ondřej Novák
21. 6. 2024 21. 6. 2024

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.

JK IK Jan Kiss, Iveta Košťálová
10. 6. 2024 10. 6. 2024

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.

VB Václav Baňka

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