Vyjednává se o změnách pravidel Pilíře 2

Negotiations are currently underway on the OECD platform regarding potentially significant changes to the functioning of the rules under Pillar 2. The main topic is the regime for American multinational corporations in the context of specific American tax rules and their interaction with the Pillar 2 rules.

According to information in the press, several countries have so far taken a negative stance towards the proposed changes—alongside China, Poland, and Estonia, the Czech Republic is also mentioned. It appears that the objections from these countries are directed in various ways. While China is likely primarily opposed to the potential exception tailored for the U.S., Estonia seems to want at least an extension of the derogation from the obligation to apply these rules, and the Czech Republic and Poland would likely welcome changes that would mitigate the negative impacts on their investment incentive systems.

It will certainly be interesting. This topic will undoubtedly be discussed again.

Authors:

Karel Hronek

Dominik Živný