The agreement builds on the two-pillar approach outlined by the OECD and aims to tackle the challenges arising from an increasingly globalized and digital economy.
Key Points:
..Under Pillar One, the largest and most...more
As the European Commission reviews whether tax arrangements conform with State aid rules, companies active in Europe should ensure their fiscal regimes comply with EU law.
In recent years, the European Commission (the...more
The proposed Council Directive marks another, significant, though likely problematic, step towards tackling tax avoidance across Member States.
Background -
The European Commission (the Commission) has been moving...more