Course description:
As 2022 came to an end, the European Union finally adopted the EU Minimum Tax Directive and the OECD released several significant guidance documents related to Pillar One and Pillar Two. EU Member States must now transpose the Directive into their local law by December 31, 2023. While the OECD guidance on tax certainty, unilateral measures, the GloBE information return and safe harbours and penalty relief may answer some taxpayer questions, it creates others.
Our panel will review these recent developments and cover some of the practical steps that multinationals should be taking now to prepare for the coming changes. This webcast is CPE eligible.