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International review for April 2022

Speed read
The international tax landscape continues to be dominated by BEPS 2.0 developments. The US has published its FY 2023 Budget including further proposals to make the US tax regime more consistent with the pillar two Model Rules. However, ongoing political uncertainty means that it is not clear if these proposals will ultimately be passed by Congress. Meanwhile in the EU, the text of the Directive to implement pillar two still has not been finalised, with Poland continuing to withhold its agreement to the proposals. Pillar one continues to quietly progress in the shadow of pillar two, with the OECD issuing another public consultation on the draft rules. Finally, in something of a quantum leap, Brazil has announced it will reform its unique transfer pricing regime to align with OECD standards.

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