Trending Now

A Review of the Polish Draft Law to Implement the Pillar Two GloBE Rules

Why Tax Data Mapping for Pillar Two is Crucial

GloBE Country Guide: Barbados

Joint Ventures and the Allocation of Pillar Two Top-Up Tax

Amendments to Germany’s Pillar 2 Regime in the Updated Draft Law

On July 10, 2023, the German Ministry of Finance issued an updated draft law for the implementation of the EU Global Minimum Tax Directive. It is open for comments until 21 July 2023.

This follows the original discussion draft that was issued on March 20, 2023.

The key changes in the latest draft bill relate to the inclusion of the relevant provisions from the OECD Administrative Guidance.

Portfolio Dividend Election

Sign into your account to access this analysis

Not a Subscriber?

If you haven’t got a subscription you can join up below. 

Get Started
Already a Subscriber?

Lee Hadnum

Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution

image showing 'OECDpillars.com logo'
s2Member®

© 2024 OECDPillars 

All Rights Reserved