As we approach the mid-point of the year, there is plenty of change in the international tax world, but the pace varies. Pillar Two is steadily gathering momentum with announcements this month from nine territories. A little over a year from when it was first announced, Brazil’s new OECD-aligned transfer pricing regime has now been implemented into law. In the long running saga of EC state aid cases, the advocate general has opined in the taxpayer’s favour inAmazon. Elsewhere in Europe, DAC 8 has been finalised in record time; but as Sweden passes the baton of presidency of the Council of the EU to Spain, it passes along with it the unfinished Unshell, BEFIT and FASTER files. Finally, Denmark and Germany are the latest member states to implement the EU public country-by-country reporting directive.
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As we approach the mid-point of the year, there is plenty of change in the international tax world, but the pace varies. Pillar Two is steadily gathering momentum with announcements this month from nine territories. A little over a year from when it was first announced, Brazil’s new OECD-aligned transfer pricing regime has now been implemented into law. In the long running saga of EC state aid cases, the advocate general has opined in the taxpayer’s favour inAmazon. Elsewhere in Europe, DAC 8 has been finalised in record time; but as Sweden passes the baton of presidency of the Council of the EU to Spain, it passes along with it the unfinished Unshell, BEFIT and FASTER files. Finally, Denmark and Germany are the latest member states to implement the EU public country-by-country reporting directive.
If you are not a subscriber, subscribe now to read this content.
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