December 2023 saw a flurry of activity across the international tax world, setting the scene for an eventful 2024. The OECD published its third tranche of Pillar Two Administrative Guidance and released a statement on the timeline for Pillar One. It also announced a new role for the UK’s Tim Power. The EC released frequently asked questions on the EU Minimum Tax Directive, and European Member States lead the list of countries advancing Pillar Two implementation. The CJEU has rejected the EC’s findings of State aid in the Engie and Amazon cases. The United Nations is seeking more influence in international tax policy making, with the passage of a new tax resolution in December 2023. Finally, I take a look ahead at what to expect on the international tax landscape in 2024.
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December 2023 saw a flurry of activity across the international tax world, setting the scene for an eventful 2024. The OECD published its third tranche of Pillar Two Administrative Guidance and released a statement on the timeline for Pillar One. It also announced a new role for the UK’s Tim Power. The EC released frequently asked questions on the EU Minimum Tax Directive, and European Member States lead the list of countries advancing Pillar Two implementation. The CJEU has rejected the EC’s findings of State aid in the Engie and Amazon cases. The United Nations is seeking more influence in international tax policy making, with the passage of a new tax resolution in December 2023. Finally, I take a look ahead at what to expect on the international tax landscape in 2024.
If you are not a subscriber, subscribe now to read this content.
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