Cross-border business tax: October news

This newsflash summarises three of the most important OECD and EU tax developments released in October 2023, which could potentially impact taxpayers with operations in Luxembourg.

31/10/2023

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Contents:

 

  1. OECD Multilateral convention implementing Pillar 2 subject to tax rule open for signature. (p. 1)
  2. DAC 8 adopted by the Council of the EU. (p. 5)
  3. EU blacklist: Antigua and Barbuda, Belize and Seychelles added while British Virgin Islands, Costa Rica and Marshall Islands removed. (p. 6)

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