December saw the OECD publish its much-anticipated Pillar Two implementation package, although uncertainty regarding the framework remains. Pillar One consultation documents on Amount A and Amount B have also been released. Looking ahead this year, in addition to further work on Pillars One and Two, we can expect to see progress from the EU on its BEFIT, SAFE, DAC 6, ATAD 3, Public CbCR, FASTER and CBAM initiatives.
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December saw the OECD publish its much-anticipated Pillar Two implementation package, although uncertainty regarding the framework remains. Pillar One consultation documents on Amount A and Amount B have also been released. Looking ahead this year, in addition to further work on Pillars One and Two, we can expect to see progress from the EU on its BEFIT, SAFE, DAC 6, ATAD 3, Public CbCR, FASTER and CBAM initiatives.
If you are not a subscriber, subscribe now to read this content.
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