HMRC’s New Operational Guidance on Transfer Pricing and Risk Delineation in the UK
In the dynamic realm of international taxation, the release of Her Majesty’s Revenue & Customs (HMRC) operational guidance concerning transfer pricing and risk delineation holds profound implications for businesses operating […]
Belgium Embraces Pillar Two Global Minimum Tax Rules: Parliament’s Adoption and Implications
In a move signaling Belgium’s commitment to global tax reform, the Belgian Parliament recently ratified a draft law encompassing the implementation of the Pillar Two global minimum tax rules. This […]
International Taxation Update: Pillar One’s Progress and the Dutch Perspective
In the world of international taxation, the push for a fair and balanced system continues with enthusiasm. Pillar One, the international tax reform initiative led by the Organization for Economic […]
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 […]
European Commission’s Proposal for Transfer Pricing Integration into EU Law: Implications for MNEs
On September 12, 2023, the European Commission unveiled a pioneering legislative proposal representing a substantial advancement in the field of international tax law. This proposal, a pivotal component of the […]
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 […]
