Packed into this month’s article are highlights from the second batch of July OECD BEPS 2.0 releases and Pillar Two implementation updates from around the world. The EC has had a busy summer, adopting the transitional rules for CBAM, proposing two new Directives – a common EU corporate tax system (BEFIT) and harmonisation of transfer pricing in the EU – and issuing notices to 17 member states which failed to implement the EU public CbCR rules. Meanwhile, in the US, tax legislation appears to be stalled in the House and Senate.
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Packed into this month’s article are highlights from the second batch of July OECD BEPS 2.0 releases and Pillar Two implementation updates from around the world. The EC has had a busy summer, adopting the transitional rules for CBAM, proposing two new Directives – a common EU corporate tax system (BEFIT) and harmonisation of transfer pricing in the EU – and issuing notices to 17 member states which failed to implement the EU public CbCR rules. Meanwhile, in the US, tax legislation appears to be stalled in the House and Senate.
If you are not a subscriber, subscribe now to read this content.
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