Digital Economy / All

OECD seeking public comments on the draft model rules for domestic legislation on scope under Amount A of Pillar One.

In this webcast on 30 March 2022, we took a closer look at some of the latest proposals impacting financial services that have risen to the top of the EU tax agenda.

Key developments impacting tax structuring.

On 15 March 2022, the Economic and Financial Affairs Council (ECOFIN) failed to reach political agreement on the revised proposal for an EU Minimum Tax Directive (compromise text). 

Significant steps have taken place internationally in the development of the Pillar Two global minimum effective tax as part of the BEPS 2.0 process.

Considerations for what multinationals can do in preparation for the OECD’s upcoming commentary release on GloBE rules.

On 7 March, 2022, KPMG member firms in the EU submitted a response to the European Commission’s (EC’s) public consultation on the proposed EU Directive on a minimum level of taxation.

We take a closer look at some of the latest proposals impacting financial services that have risen to the top of the EU tax agenda.

KPMG tax professionals submitted a memo concerning the draft rules for tax base determinations under Amount A of Pillar One.