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Mensuel de novembre 2023 - Economie

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Pillar Two Perimeter: Embarking on a top-down assessment journey
By Sophie VANESSE, Partner, Anca-Elena Grigore, Director and Ilaria PANZERI, Senior Manager, Deloitte   On 4 August 2023, the Luxembourg government submitted the draft law (Draft) to the Luxembourg parliament, implementing the Pillar Two Directive which aims to establish a global minimum taxation threshold of 15% for multinational enterprise (MNE) groups and large-scale domestic groups (DG) in the EU through three new taxes (i.e., tax related to the Income Inclusion Rule, the Undertaxed Profits Rule and Qualified Domestic Minimum Top-up Tax.   The Draft is currently progressing through the legislative process, with the aim of achieving final implementation by 31 December 2023, in accordance with the EU deadline.   In light of...
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