8 August 2022 GloBE and GILTI: A tale of two minimum taxes For groups subject to GloBE and GILTI, the interaction between these minimum taxes will be complex and brings the risk of double taxation.
4 August 2022 Webcast Playback: BEPS Update – What’s Next for Pillar Two and a Global Minimum Tax This webcast provides an update on the OECD's two-pillar initiative to modernize the international tax system, focusing on Pillar Two and a global minimum tax.
2 August 2022 Webcast Invite: BEPS Update – What’s Next for Pillar Two and a Global Minimum Tax A 90-minute webcast that will examine the current state of Pillar Two and discuss what tax executives at U.S. multinational enterprises can be doing to prepare.
27 July 2022 KPMG report: Amount B—the forgotten piece of the Pillar One jigsaw A KPMG report that discusses Amount B, which is a crucial part of the two-pillar reform.
26 July 2022 Ireland’s BEPS Pillar Two Consultation On 22 July 2022, KPMG submitted a response to the Department of Finance’s public consultation on the implementation of the
26 July 2022 L-Day: Draft legislation to implement Pillar Two published The UK has published draft legislation and accompanying detailed explanatory notes to implement Pillar Two into UK law.
21 July 2022 UK: Draft legislation to implement Pillar Two published Draft legislation and accompanying detailed explanatory notes to implement Pillar Two into the UK tax code.
15 July 2022 Update on EU Minimum Tax Directive – priority of new presidency of the European Council On June 17, 2022, the final scheduled meeting of the Economic and Financial Affairs Council of the EU (ECOFIN Council) under the French Presidency of the Council took place.
12 July 2022 OECD: Progress report on Amount A of Pillar One, including revised schedule; public consultation Comments are requested by 19 August 2022.