Home / ECOFIN Council agrees on revised Code of Conduct (Business Taxation) 14 November 2022 ECOFIN Council agrees on revised Code of Conduct (Business Taxation) Please sign in to view the full articleEnter your email address and password to continueEmailPassword Remember Me Forgot password?New User? Click here to register
2 February 2023 OECD: Administrative guidance for implementation of Pillar Two global minimum tax rules Pillar Two global anti-base erosion (GloBE) rules.
2 February 2023 OECD: Manual on handling of mutual agreement procedures (MAPs) and advance pricing arrangements (APAs) Intended to guide multilateral MAP and APA processes from both a legal and procedural perspective.
31 January 2023 EU direct tax initiatives: 2022 year-end state of play Now that 2022 has drawn to a close, KPMG’s EU Tax Centre has taken the opportunity to look back on some of the highlights of the year in the EU.
31 January 2023 BEPS 2.0: EU agreement on Minimum Tax Directive (Pillar Two) and further OECD consultation on Pillar One This article provides an update on developments concerning Pillar One and Pillar Two of BEPS 2.0, including an overview of recent OECD releases on both pillars.