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International review for May 2024

Speed read
The tax plans set out by the newly formed Netherlands coalition government this month, and the Canadian and Australian 2024 Budgets, demonstrate how tax policy is increasingly being used to address wider societal and political issues such as net zero, housing and taxpayer residence. The EC has progressed two of its tax files after the text of the FASTER Directive was agreed and the European Parliament adopted its resolution on the Transfer Pricing Directive. Pillar Two implementation continues around the globe and the OECD has released its consolidated Commentary on Pillar Two. We are now also seeing different responses from governments to the regime, with Poland considering lowering its corporate tax rate and the UAE consulting on the introduction of an R&D tax incentive regime. Finally, the US Treasury secretary has confirmed the US would not support a global tax on billionaires.

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