Fax Quotidien
Daily Fax
vendredi 29 décembre 2023
 
Retour
Navigating the Challenges and Risks of Pillar Two Compliance for Luxembourg based Financial Institutions
|
By Bart VAN DROOGENBROEK, Partner, Tax Leader and Marie-Sophie HÉLIER, Partner, ITTS Banking and Insurance, EY Luxembourg
NdlR. : Article publié dans le mensuel de décembre 2023
In December 2022, the European Council Directive 2022/2523, also known as the Pillar Two Directive or the Minimum Tax Directive, was published with the objective to introduce a minimum effective taxation (ETR) of 15% for large multinational enterprises (MNE) and large-scale domestic groups within European Union groups with annual revenues of at least €750 million.
This will dramatically change the international tax landscape and create additional time-consuming new tax computations, reporting and compliance requirements for...
|
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.
This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de leur expertise en collaborant avec Agefi Luxembourg.
These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|