Recent Articles
April 2024
25 Apr - Germany: Draft bill for Annual Tax Act 2024 includes Pillar Two changes, other tax developments
23 Apr - Poland: Public country-by-country reporting implemented
22 Apr - Austria: Draft law implementing public country-by-country reporting
19 Apr - Australia: KPMG comments on draft legislation implementing Pillar Two global minimum tax rules
19 Apr - Australia: Discussion paper on thin capitalization rules for foreign bank branches
11 Apr - Korea: Guidance regarding amendments to Pillar Two rules
10 Apr - Cyprus: FAQs on adoption of new transfer pricing legislation
9 Apr - Australia: Legislation on interest limitation rules receives Royal Assent
8 Apr - Luxembourg: Referral to CJEU for failing to correctly transpose ATAD interest limitation rules
8 Apr - Belgium: Draft amendments to Pillar Two minimum tax rules
8 Apr - Liechtenstein: Guidance on Pillar Two minimum tax rules
8 Apr - Sweden: Draft amendments to Pillar Two minimum tax rules
8 Apr - UAE: Consultation on Pillar Two minimum tax rules
4 Apr - Australia: Law requiring public disclosure of tax residency passes Parliament
3 Apr - Poland: New bill implementing reporting obligations for digital platform operators (DAC7)
2 Apr - KPMG report: Recent DCL and Pillar Two guidance, comments and recommendations
March 2024
29 Mar - Netherlands: Public country-by-country reporting implemented
25 Mar - Ireland: Tax changes for the asset management and funds industry, including Pillar Two rules
22 Mar - Australia: Consultation on draft legislation implementing Pillar Two global minimum tax rules
21 Mar - Finland: Legislation implementing Pillar Two global minimum tax
19 Mar - KPMG report: Amount B compliance challenges
19 Mar - KPMG report: Implications of ICAP statistics
15 Mar - Estonia: Draft bill implementing public country by country reporting submitted to Parliament
15 Mar - EU: Taxpayer appeals General’s Court dismissal of challenge to EU minimum tax directive
15 Mar - Germany: Updated guidance on permanent establishments
15 Mar - Latvia: Updated domestic list of low-tax or tax-free jurisdictions
15 Mar - UK: Finance Act 2024 includes amendments to Pillar Two minimum tax rules
14 Mar - Cyprus: Draft legislation implementing Pillar Two global minimum tax rules
14 Mar - Jamaica: Tax measures in 2024-2025 budget include Pillar Two global minimum tax rules
14 Mar - Malta: Guidance on implementation of Pillar Two global minimum tax
12 Mar - United States: Updated digital services tax agreement with Turkey
6 Mar - KPMG report: Comments on revised draft legislation implementing public country-by-country reporting
5 Mar - Poland: Bill implementing Pillar Two global minimum tax
5 Mar - Spain: Digital platform operators must file returns under DAC7 by 8 April 2024
4 Mar - Belgium: Mandatory disclosure rules (DAC6) compatible with EU law (CJEU Advocate General opinion)
February 2024
28 Feb - Greece: Proposed legislation implementing Pillar Two global minimum tax
28 Feb - Malta: Legislation implementing Pillar Two global minimum tax
28 Feb - South Africa: Draft legislation implementing Pillar Two global minimum tax
23 Feb - Slovakia: Legislation implementing Pillar Two global minimum tax passed by Parliament
21 Feb - KPMG report: Overview and initial observations on Pillar One – Amount B
21 Feb - EU: Updates to list of non-cooperative jurisdictions
20 Feb - Singapore: Tax measures in budget 2024 include Pillar Two global minimum tax rules
19 Feb - OECD: Report on Amount B under Pillar One
13 Feb - Greece: Guidance on new reporting obligations for digital platform operators (DAC7)
9 Feb - Belgium: Public country-by-country reporting implemented
9 Feb - EU: Certain member states extend DAC7 reporting deadlines
9 Feb - EU: Formal notices to nine member states on failure to transpose minimum tax directive
9 Feb - Spain: Draft legislation implementing Pillar Two global minimum tax
9 Feb - Netherlands: FAQs on reporting obligations of digital platform operators (DAC7)
7 Feb - Netherlands: EC approval of COVID-19 related State aid annulled (CJEU General Court judgment)
6 Feb - Australia: Senate Committee report on interest limitation / thin capitalisation rules bill
January 2024
30 Jan - Germany: Final guidance on CFC rules, other tax developments
30 Jan - Latvia: Draft legislation implementing Pillar Two global minimum tax
30 Jan - EU: Public country-by-country reporting implementation summary
29 Jan - Australia: Guide on hybrid mismatch rules; new case studies on offshore tax evasion
29 Jan - OECD: Aggregated ICAP statistics
19 Jan - Denmark: Proposed updates to list of jurisdictions subject to defensive tax measures
19 Jan - EU: Challenge to EU global minimum tax directive dismissed (EU General Court judgment)
19 Jan - Germany: Interest deduction limitation rules aligned with ATAD
19 Jan - Italy: Procedure for obtaining hybrid mismatch penalty protection
18 Jan - Italy: Pillar Two global minimum tax rules implemented
17 Jan - EU: Pillar Two global minimum tax implementation summary
16 Jan - Belgium: Lower house of Parliament adopts draft law implementing public country-by-country reporting
16 Jan - Romania: Law implementing Pillar Two global minimum tax
16 Jan - UK: Updates on Pillar Two, including draft HMRC guidance on proposed rules
10 Jan - Korea: Amendments to Pillar Two rules enacted
5 Jan - India: Guidelines for withholding tax on e-commerce transactions
2 Jan - Hong Kong: Consultation paper on implementation of Pillar Two global minimum tax
2 Jan - KPMG report: Pillar Two rules and the asset management industry
2023 Articles
December 2023
29 Dec - Zimbabwe: Legislation implementing Pillar Two global minimum tax enacted
22 Dec - EU: EC publishes FAQs on interpretation and transposition of EU global minimum tax
22 Dec - Switzerland: Law implementing Pillar Two minimum tax rule enacted
20 Dec - KPMG report: New administrative guidance on Pillar Two rules, initial observations and analysis
20 Dec - EU: Pillar Two global minimum tax implementation summary
20 Dec - Luxembourg: Law implementing Pillar Two global minimum tax enacted
20 Dec - Netherlands: 2024 Tax Plan package and law implementing Pillar Two global minimum tax enacted
19 Dec - Ireland: Legislation implementing Pillar Two signed into law
19 Dec - Hong Kong: Update on implementation of Pillar Two global minimum tax
15 Dec - Belgium: Pillar Two global minimum tax rules adopted by Parliament
15 Dec - KPMG report: Transfer pricing implications of Pillar Two minimum tax rules
14 Dec - Moldova: Public country-by-country reporting implemented
13 Dec - OECD: Exchange of information on tax rulings under BEPS Action 5
12 Dec - Belgium: Draft law proposes new stricter CFC rules
8 Dec - Croatia: Consultation on draft legislation implementing Pillar Two global minimum tax
8 Dec - EU: ECOFIN report addressing “Unshell” and FASTER directives
8 Dec - Hungary: Legislation implementing Pillar Two global minimum tax enacted
8 Dec - Moldova: Draft law implementing country-by-country reporting
8 Dec - Thailand: Required reporting by digital platform operators
8 Dec - UK: Finance Bill 2024, including amendments to Pillar Two minimum tax rules
7 Dec - Italy: Guidance on new reporting obligations for digital platform operators (DAC7)
6 Dec - Luxembourg: Amended draft law implementing Pillar Two global minimum tax
5 Dec - KPMG report: OECD official provides update on expected transfer pricing guidance
November 2023
29 Nov - Australia: Amendments to new interest limitation / thin capitalisation rules tabled in Senate
29 Nov - Vietnam: Resolution adopting Pillar Two global minimum tax
27 Nov - UK: Update on consultation on proposed changes to transfer pricing and permanent establishment rules
24 Nov - Austria: Updated draft legislation implementing Pillar Two global minimum tax
24 Nov - Norway: Amended draft legislation implementing Pillar Two global minimum tax
24 Nov - Slovenia: Updated draft legislation implementing Pillar Two global minimum tax
21 Nov - KPMG report: Pillar Two implications for “U.S. sandwich structures”
16 Nov - Bermuda: Third public consultation related to proposed corporate income tax
14 Nov - Germany: Law implementing Pillar Two global minimum tax passed by lower house of Parliament
14 Nov - OECD: Mutual agreement procedure (MAP) statistics for 2022
13 Nov - Barbados: Proposed rules to implement Pillar Two global minimum tax
10 Nov - Liechtenstein: Law implementing Pillar Two global minimum tax adopted by Parliament
9 Nov - Belgium: Referral to CJEU for failing to correctly transpose ATAD CFC rules
9 Nov - Cyprus: Consent to Pillar Two global minimum tax rules
9 Nov - Estonia: Legislative proposal implementing Pillar Two global minimum tax rules
9 Nov - Greece: Public consultation on implementation of public country-by-country reporting
8 Nov - Malaysia: Finance Bill (No. 2) 2023 includes proposed Pillar Two rules
6 Nov - Sweden: Updated draft legislation implementing Pillar Two global minimum tax
October 2023
31 Oct - UAE: Transfer pricing guide issued
27 Oct - Lithuania: Draft legislation implementing Pillar Two global minimum tax
27 Oct - KPMG report: U.S. transfer pricing and international tax year-end considerations
25 Oct - Australia: Extended due date for filing country-by-country (CbC) reports, Master and Local files
24 Oct - Belgium: FAQ on new obligations of digital platform operators (DAC7)
23 Oct - Hungary: Proposed legislation implementing Pillar Two global minimum tax
23 Oct - Romania: Proposed legislation implementing Pillar Two global minimum tax
20 Oct - Ireland: Tax proposals in Finance bill 2023 include implementation of Pillar Two global minimum tax
17 Oct - Belgium: Public country-by-country reporting draft law approved
17 Oct - EU: Updates to list of non-cooperative jurisdictions
6 Oct - Bermuda: Second public consultation related to proposed corporate income tax
6 Oct - Cyprus: Public consultation on draft legislation implementing Pillar Two global minimum tax
5 Oct - Bulgaria: Public consultation on draft legislation implementing Pillar Two global minimum tax
5 Oct - France: Draft legislation implementing Pillar Two global minimum tax
5 Oct - Latvia: Public country-by-country reporting legislation approved
5 Oct - Austria: Updated DAC6 guidance
5 Oct - Austria: Draft legislation implementing Pillar Two global minimum tax
4 Oct - Denmark: Updated draft legislation implementing Pillar Two global minimum tax
3 Oct - OECD: Multilateral convention to facilitate implementation of Pillar Two subject to tax rule
3 Oct - Japan: Guidance on income inclusion rule
2 Oct - Costa Rica: Legislative Assembly overrides veto of bill on taxation of passive income
September 2023
29 Sep - UK: Updated Finance Bill 2023 draft legislation, including Pillar Two global minimum tax rules
29 Sep - Slovakia: Draft legislation implementing Pillar Two global minimum tax
28 Sep - OECD: MLI signed (Eswatini); instrument of ratification of MLI deposited (Armenia and Côte d'Ivoire)
20 Sep - OECD: Comments on public consultation document on Amount B under Pillar One
18 Sep - Ireland: Amendments to patent box regime in response to Pillar Two implementation
18 Sep - Italy: Draft law implementing Pillar Two global minimum tax
18 Sep - Sweden: Draft law implementing Pillar Two global minimum tax
15 Sep - Netherlands: Memorandum to parliament in response to report regarding bill implementing Pillar Two
14 Sep - Greece: New reporting obligations for digital platform operators (DAC7)
August 2023
31 Aug - New Zealand: Bill to implement digital services tax
30 Aug - Portugal: Public country-by-country reporting legislation approved
29 Aug - Finland: Public consultation on implementation of Pillar Two global minimum tax rules
29 Aug - Netherlands: Draft legislation implementing public country-by-country reporting
29 Aug - United Kingdom: Policy paper on reporting obligations for digital platform operators (DAC7)
25 Aug - KPMG report: Potential U.S. tax implications of proposed Bermuda corporate income tax
23 Aug - Canada: Details of draft revised DST rules
23 Aug - Tunisia: Instrument of ratification of MLI deposited with OECD
21 Aug - Korea: Proposed amendments to transfer pricing and Pillar Two rules
15 Aug - Australia: Targeted consultation on implementation of Pillar Two global minimum tax rules
14 Aug - Canada: Draft legislation includes Pillar Two rules and revised DST and EIFEL rules
10 Aug - Korea: Tax reform proposal for 2023, changes to Pillar Two and transfer pricing documentation rules
10 Aug - Luxembourg: Draft law implementing Pillar Two global minimum tax
9 Aug - Bermuda: Implementation of corporate income tax within scope of Pillar Two global minimum tax rules
4 Aug - Croatia: Implementation of public country-by-country reporting
4 Aug - EU: Formal notice to 14 member states of failure to implement public country-by-country reporting
4 Aug - EU: Reasoned opinion to six member states on failure to fully transpose DAC7
4 Aug - Hungary: Formal notice of failure to align corporate income tax rules with ATAD
4 Aug - Ireland: Feedback statement on implementation of Pillar Two global minimum tax
3 Aug - KPMG report: Amount B and tax certainty
July 2023
31 Jul - EU: Public country-by-country reporting implementation summary
25 Jul - KPMG report: New guidance on Pillar Two rules, initial observations and analysis
25 Jul - KPMG report: Public consultation on Amount B under Pillar One, initial observations
25 Jul - KPMG report: OECD’s effort to simplify transfer pricing
17 Jul - OECD: Report on BEPS 2.0, including new guidance on Pillar Two rules
13 Jul - Thailand: Guidance for taxpayers within scope of Pillar Two global minimum tax rules
12 Jul - OECD: Outcome statement on BEPS 2.0
12 Jul - EU: European Commission progress report on Pillar One
12 Jul - Germany: Draft bill implementing Pillar Two global minimum tax
12 Jul - Latvia: Updated list of non-cooperative jurisdictions
12 Jul - Liechtenstein: Consultation on implementation of public country-by-country reporting
12 Jul - Malta: Guidance on DAC7
12 Jul - Netherlands: Proposed amendments to tax ruling policy
7 Jul - Luxembourg: Updated FAQ on mandatory disclosure rules (DAC6)
5 Jul - Australia: Legislation proposing changes to interest limitation rules introduced in Parliament
June 2023
29 Jun - Romania: Amendments to public country-by-country reporting rules
28 Jun - France: Implementation of public country-by-country reporting
28 Jun - Lithuania: Country-by-country reporting directive transposed into domestic law
28 Jun - Luxembourg: Guidance on reverse hybrid rules
28 Jun - OECD: Updated guidelines for multinational enterprises, final cryptoasset reporting framework rules
28 Jun - EU: European Commission guidance on foreign subsidies regulation
27 Jun - Denmark: Public consultation on draft bill to implement Pillar Two global minimum tax
27 Jun - OECD: Tax transparency in Latin America 2023
26 Jun - UK: Draft guidance on Pillar Two global minimum tax rules published, comments requested
26 Jun - UK: Spring Finance Bill 2023, including Pillar Two global minimum tax rules, substantively enacted
22 Jun - Germany: Legislation to implement country-by-country reporting directive
21 Jun - United States: JCT analysis of possible effects of Pillar Two global minimum tax adoption
21 Jun - OECD: Continued progress on harmful tax practices
21 Jun - Switzerland: Implementation of Pillar Two minimum tax approved by public vote
16 Jun - Norway: Draft legislation implementing Pillar Two minimum tax
14 Jun - Denmark: Public country-by-country reporting legislation passed
12 Jun - Hong Kong: Update on profits tax, BEPS 2.0, and e-filing
8 Jun - Liechtenstein: Consultation draft for implementation of Pillar Two global minimum tax
6 Jun - Germany: Interim findings and outcomes from mandatory disclosure rules (DAC6) reporting
6 Jun - Luxembourg: Draft law implementing DAC7
6 Jun - Switzerland: Consultation on draft law implementing Pillar Two global minimum tax
5 Jun - Netherlands: Bill implementing Pillar Two presented to Lower House of Parliament
May 2023
30 May - UK: Update on mandatory disclosure rules (DAC6), now effective
24 May - EU: Update on DAC7 implementation (May 2023)
22 May - New Zealand: May 2023 Tax Bill includes Pillar Two global minimum tax rules
19 May - EU: Action seeking annulment of EU minimum tax directive (EU General Court)
9 May - Netherlands: New guidance on mandatory disclosure rules (DAC6)
8 May - KPMG report: Progress on improving mutual agreement procedure
4 May - Luxembourg: European Commission erred in finding grant of State aid (CJEU Advocate General opinion)
4 May - Malta: Updated FAQs with further clarifications on DAC6 notice requirements for intermediaries
April 2023
28 Apr - Japan: 2023 tax reform includes income inclusion rule, CFC regime
20 Apr - EU: European Commission adopts DAC7 for exchange of information with non-EU countries
20 Apr - Italy: Draft legislation for implementation of DAC7
20 Apr - Kenya: Intention to adopt Pillar Two global minimum tax announced
20 Apr - Uganda: 2023 tax bill includes proposed digital service tax
20 Apr - United Nations: Revised subject-to-tax-rule proposal approved at tax committee meeting
6 Apr - Bahamas: Economic substance legislation and guidance notes introduced
5 Apr - Ireland: Draft legislation on implementation of Pillar Two global minimum tax
5 Apr - Estonia: Guidance on tax defensive measures relating to non-cooperative jurisdictions
5 Apr - Canada: Preparing for excessive interest and financing expenses limitation (EIFEL) legislation
5 Apr - Nigeria: Statement regarding possible implementation of Pillar Two global minimum tax rules
4 Apr - EU: Updated State aid guiding templates
3 Apr - UK: Implementation of Pillar Two global minimum tax under Spring Finance Bill 2023
March 2023
29 Mar - Vietnam: MAAC signed, intention to implement Pillar Two global minimum tax
23 Mar - Germany: Public consultation on implementation of Pillar Two global minimum tax
23 Mar - Sweden: Proposed additions to interim report on implementation of EU global minimum tax directive
23 Mar - Malta: Clarifications on DAC6 notification requirements for intermediaries
22 Mar - Spain: Public consultation on Pillar Two global minimum tax
20 Mar - Australia: Changes to interest limitation rules
16 Mar - OECD: Public consultation meeting on implementation under Pillar Two
15 Mar - EU: Temporary State aid rules adopted to support green transition
14 Mar - Thailand: Measures to support implementation of Pillar Two global minimum tax rules
10 Mar - Cyprus: Frequently asked questions on transfer pricing documentation rules
10 Mar - Luxembourg: Draft legislation for implementation of public country-by-country reporting
6 Mar - Hong Kong: Instrument of ratification of MLI deposited with OECD
February 2023
20 Feb - UK: Guidance under new mandatory disclosure rules
16 Feb - OECD: Comments on public consultation documents on implementation under Pillar Two
8 Feb - EU: Notice by EC to 14 member states of noncompliance with transposition of DAC7
8 Feb - Sweden: Interim report on implementation of EU global minimum tax directive
7 Feb - Romania: New reporting obligations for digital platform operators (DAC7)
3 Feb - KPMG report: Comments on public consultation documents on implementation under Pillar Two
2 Feb - KPMG report: U.S. accounting questions related to new GloBE rules
2 Feb - OECD: Administrative guidance for implementation of Pillar Two global minimum tax rules
January 2023
30 Jan - EU: European Commission public consultation on DAC7 implementing regulation
30 Jan - OECD: Comments on public consultation document on Amount B under Pillar One
30 Jan - Spain: Public consultation on changes to criteria for non-cooperative jurisdictions
25 Jan - KPMG report: Comments on public consultation document on Amount B under Pillar One
24 Jan - OECD: Comments on public consultation document on withdrawal of DSTs under Pillar One
20 Jan - KPMG report: Comments on public consultation document on withdrawal of DSTs under Pillar One
20 Jan - KPMG report: Where next for Amount B?
18 Jan - OECD: Revenue gains from BEPS 2.0 predicted to be higher than previously expected
17 Jan - Czech Republic: Guidance provided in Q&As on new reporting obligation under DAC7
13 Jan - OECD: Manal Corwin appointed new Director of its Centre for Tax Policy and Administration
11 Jan - EU: Update on DAC7 implementation
10 Jan - Bulgaria: Changes in VAT law, including reporting of data regarding cross-border payments
2022 Articles
December 2022
22 Dec - Latvia: New reporting obligations for digital platform operators (DAC7)
22 Dec - Spain: Guidance on online “intermediation” subject to digital services tax
21 Dec - KPMG report: Pillar Two implementation package, initial observations and analysis
19 Dec - Colombia: Tax reform measures include 15% minimum tax, surcharges, digital services tax
16 Dec - Belgium: New obligations of digital platform operators (DAC7)
16 Dec - Luxembourg: 2023 budget law passed by Parliament includes reverse hybrid rule changes
16 Dec - Switzerland: Parliament approves constitutional amendment to implement Pillar Two global minimum tax
16 Dec - EU: Council adopts EU minimum tax directive
15 Dec - Mexico: Limitation on deductibility of net interest held valid (court decision)
14 Dec - OECD: Exchange of information on tax rulings under BEPS Action 5
13 Dec - EU: Member states in the EU reach agreement to implement Pillar Two (updated)
9 Dec - KPMG report: Public consultation on Amount B under Pillar One, initial observations and analysis
9 Dec - Slovakia: Public country-by-country reporting implemented
9 Dec - UK: Report of national audit office on operation and implementation of digital services tax
8 Dec - OECD: Public consultation document on Amount B under Pillar One
6 Dec - EU: Minimum tax directive proposal removed from ECOFIN meeting agenda
6 Dec - Kenya: Country-by-country reporting multilateral competent authority agreement signed
6 Dec - Romania: Public country-by-country reporting implemented
1 Dec - Finland: Clarifications on DAC7 reporting obligations
1 Dec - Spain: Reverse hybrid mismatch rules introduced
1 Dec - United Nations: Resolution to develop new international tax cooperation framework
November 2022
30 Nov - Poland: Legislation implementing “public” country-by-country reporting directive announced
29 Nov - KPMG report: Key takeaways from the OECD’s 2021 mutual agreement procedure (MAP) statistics
22 Nov - OECD: Mutual agreement procedure (MAP) statistics for 2021
22 Nov - EU: Public country-by-country reporting implementation summary
17 Nov - Argentina: Update on ratification of MLI
16 Nov - Denmark: DAC7 guidance
10 Nov - United States: Corporate Alternative Minimum Tax considerations and FAQs
9 Nov - Poland: Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)
3 Nov - Finland: Draft legislation to implement DAC7
3 Nov - Hungary: Draft legislation to implement public country-by-country reporting
October 2022
27 Oct - Australia: Public country-by-country (CbC) reporting proposed in 2022-2023 federal budget
25 Oct - Netherlands: Consultation on implementation of Pillar Two rules
20 Oct - Romania: Bill implementing public country-by-country (CbC) reporting directive
19 Oct - KPMG report: Initial observations of OECD report on tax incentives and the global minimum tax
18 Oct - Mexico: Update on ratification of MLI
17 Oct - KPMG report: Comments in response to EC public consultation on the SAFE initiative
17 Oct - South Africa: MLI to enter into force 1 January 2023
14 Oct - OECD: Updated guidance on implementation of country-by-country reporting
14 Oct - Australia: New income tax treaty with Iceland signed, incorporating BEPS recommendations
13 Oct - Australia: Consultation paper on BEPS 2.0
13 Oct - Belgium: Tax proposals in budget 2023-2024 include 15% minimum tax
11 Oct - Hong Kong: Proposed incorporation of MLI into domestic law
7 Oct - Malaysia: Tax proposals in budget for 2023, including domestic minimum top-up tax
6 Oct - OECD: Report on tax incentives and the global minimum tax
September 2022
30 Sep - OECD: Inclusive Framework on BEPS meeting scheduled for 6 - 7 October 2022
28 Sep - Germany: Draft legislation on submission of transfer pricing documentation in tax audit
20 Sep - United States: SEC signals support for country-by-country reporting
19 Sep - Belgium: DAC6 legislation held invalid, questions raised to CJEU (Constitutional Court decision)
August 2022
26 Aug - Bulgaria: MLI ratified
26 Aug - Hong Kong: Implementation of Pillar Two deferred to 2024 at the earliest
25 Aug - OECD: Comments on progress report on Amount A of Pillar One
23 Aug - KPMG report: Implementation of ATAD I and II by EU Member States
19 Aug - KPMG report: Comments on progress report on Amount A of Pillar One
19 Aug - KPMG report: European Commission business tax agenda
12 Aug - Malaysia: Effective tax rate; country-by-country reporting data used for transfer pricing purposes
12 Aug - Australia: Proposal for increased public reporting of tax and country-by-country information
10 Aug - Korea: Tax reform proposals include transfer pricing documentation and Pillar Two measures
5 Aug - Australia: Consultation paper, multinational tax integrity and tax transparency
July 2022
29 Jul - Mauritius: Tax measures in Finance Bill 2022 include domestic top-up tax
27 Jul - OECD: Progress on harmful tax practices
26 Jul - KPMG report: Amount B—the forgotten piece of the Pillar One jigsaw
22 Jul - Ireland: BEPS 2.0 implications for aviation sector
20 Jul - UK: Draft legislation to implement Pillar Two published
20 Jul - Greece: Legislation incorporating ATAD measures for reverse hybrid instruments
18 Jul - KPMG report: The diverging paths of Pillars One and Two
18 Jul - Czech Republic: Tax priorities of the Czech EU Presidency
14 Jul - EU: Update on minimum tax directive; priority of new presidency of the European Council
12 Jul - Netherlands: New decree on profit attribution to permanent establishments
11 Jul - OECD: Progress report on Amount A of Pillar One, including revised schedule; public consultation
June 2022
30 Jun - Australia: Treatment of U.S. GILTI under hybrid mismatch rules
29 Jun - Australia: Proposed amendments to thin capitalisation rules, effect on arm's length debt test
29 Jun - Slovakia: Implementation of EU directive on reporting obligations of digital platforms (DAC7)
27 Jun - UK: Background and implications of delayed implementation of Pillar Two
17 Jun - EU: Proposal for EU minimum tax directive; update after ECOFIN Council meeting
16 Jun - KPMG report: Update on tax control framework requirements
15 Jun - OECD: Comments on tax certainty aspects of Amount A under Pillar One
14 Jun - UK: Implementation of Pillar Two delayed
14 Jun - OECD: Tax transparency in Africa 2022
10 Jun - KPMG report: Comments on tax certainty aspects of Amount A under Pillar One
10 Jun - Luxembourg: New income tax treaty with UK is signed
8 Jun - Peru: Approaching deadline for transfer pricing reports for FY 2021
7 Jun - KPMG report: Country-by-country reporting notifications, requirements per country
May 2022
27 May - OECD: Tax certainty aspects of Amount A under Pillar One; public consultation
25 May - OECD: Comments on regulated financial services exclusion under Amount A of Pillar One
24 May - EU: Status regarding proposal for EU minimum tax directive
20 May - KPMG report: Comments on regulated financial services exclusion under Amount A of Pillar One
17 May - Luxembourg: FAQ on mandatory disclosure rules (DAC6)
16 May - KPMG report: Public consultation meeting on implementation framework of global minimum tax
10 May - Poland: Mandatory disclosure requirement deadlines for domestic arrangements remain extended
6 May - Malta: FAQs on mandatory disclosure rules (DAC6)
6 May - Netherlands: Considerations for companies in scope of Pillar Two rules
6 May - New Zealand: Consultation on implementation of Pillar Two rules
6 May - OECD: Regulated financial services exclusion under Amount A of Pillar One; public consultation
5 May - KPMG report: BEPS 2.0 implementation considerations for Mexico
5 May - Canada: Draft hybrid mismatch legislation
4 May - Nigeria: Summary of tax transparency reporting developments
4 May - OECD: Tax transparency in Latin America 2022
3 May - OECD: Comments on extractives exclusion under Amount A of Pillar One
3 May - KPMG report: Comments on extractives exclusion under Amount A of Pillar One
3 May - Switzerland: Tax transparency reporting statistics and global minimum tax update
2 May - UK: Additional compliance requirements under hybrid mismatch rules
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