France Issues a Decree for Pillar 2 Reporting Requirements
On December 5, 2024, Decree No. 2024-1126 was published in the French Official Gazette. This provides additional details on the reporting requirements for Pillar 2 purposes.
Germany Issues a Second Discussion Draft to Amend its GMT Law for June 2024 OECD Guidance
On December 6, 2024 Germany’s Ministry of Finance issued a Second Discussion Draft to implement aspects of the Fourth Set of OECD Administrative Guidance.
