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On 3 February 2026, Arendt held a tax webinar addressing key international and domestic tax developments, with a focus on Pillar 2 and its implications for Luxembourg entities. The session, led by Jan Neugebauer (Partner), Caroline Partoune (Counsel), and Charlotte Demangeat (Senior Associate), covered Pillar 2 updates, changes to the OECD Model Tax Convention, EU initiatives, new and proposed domestic tax measures, and recent Luxembourg accounting guidance.
Pillar 2: OECD Side-by-Side Package
The US position on taxation of multinationals has prompted a major Pillar 2 development. The US argued that US-parented groups should be excluded from Pillar 2, as they already pay a global...
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