IBFD – European Taxation 2023 – Pillar Two Implementation – Bill Submitted to Parliament – Jan Neugebauer and Sophie Richard

The publication “European Taxation 2023 – Pillar Two Implementation – Bill Submitted to Parliament” is out now. It summarizes the Bill of Law Implementing Council Directive (EU) 2022/2523 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the European Union, which was presented by the Luxembourg government on 4 August 2023, and amended on 13 November 2023.

Our experts Jan Neugebauer and Sophie Richard examine the main features of the Bill and its amendments and focus on some key points