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Implementation of BEPS 2.0 Pillar Two in the European Union

In this webcast, panelists discuss implementation of the EU Minimum Tax Directive and potential implications for impacted businesses.

Related topics

With the adoption of the EU's Minimum Tax Directive on 15 December 2022, work is underway by the legislators of EU Member States to transpose the rules by 31 December 2023. Additionally, on 20 December 2022, the OECD released guidance on a temporary Country-by-Country reporting safe harbor and penalty relief. In short, businesses in scope and tax authorities have less than a year to prepare.

What could this mean in practice for EU and non-EU headquartered groups in scope? How might the rules impact competition? And how does the Directive fit in with the broader EU tax agenda?  

Topics discussed include:

  • BEPS 2.0 Pillar Two

  • OECD’s guidance country-by-country reporting safe harbor and penalty relief

  • EU response to the US Inflation Reduction Act

  • Foreign Subsidies Regulation

  • Code of Conduct on Business Taxation

  • EU public country-by-country reporting

Webcast

CPE credits: 0.0

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