EU & International Developments / All

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

Outlining the requirements under the draft EU Directive and some of the issues associated with its application to businesses, particularly with respect to funds and investment vehicles.

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.

As part of the Future of Tax & Legal webcast series, KPMG International held a session focusing on the tax and legal aspects of restructuring financially troubled companies.

Public consultation document concerning new global tax transparency framework for crypto-assets.

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.