Unveiling the Global Minimum Tax: Shaping Corporate Taxation
A change in corporate taxation has emerged through the implementation of the global minimum tax for multinational corporations. Achieved after extensive negotiations involving 140 countries, this step aims to generate […]
European Commission’s Tax Reform Agenda: BEFIT Framework and Transfer Pricing Directive
Introduction In recent years, the European Union (EU) has been at the forefront of global efforts to reform corporate taxation. The European Commission, proposed a comprehensive set of tax reforms […]
Luxembourg’s Forward Step in Implementing Pillar Two: A Comprehensive Analysis
Introduction Luxembourg’s progressive approach to international tax reform is evident with the unveiling of the bill of law on 4 August 2023, aimed at transposing the EU directive on minimum […]
