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The Latest on BEPS and Beyond | 2023 and beyond in review
A review of key OECD, EU and country developments in 2023 and a preview of 2024
This special edition of EY's monthly Latest on BEPS and Beyond report provides an overview of the most important international tax developments through 2023 and the beginning of 2024. It also highlights the year when Pillar Two of the BEPS 2.0 project made its way into domestic legislation of numerous jurisdictions, including most Member States of the European Union (EU).
Overall, 2023 will be remembered as a year when many countries adopted legislation that reflects a directional change in the international tax environment. In addition, 2023 likely will be remembered as the year when many new developments affecting the future international tax environment originated.
The attached PDF provides details.