Consistent with our commitment to provide updated information on current tax issues, we set down below a brief overview of the provisions of the draft bill on the implementation of OECD’s Pillar II Model Rules as set out under the EU Minimum Tax Directive (2022/2523).
In this edition (Download PDF , 0.18 MB)
- General framework
- Income Inclusion Rule (IIR)
- Undertaxed Profit Rule (UTPR)
- Domestic Minimum Top-up Tax (DMTT)
- Safe Harbours
- Compliance obligations
- How KPMG can help
