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Five major EU Member States commit to swift implementation of Pillar Two by any possible legal means

|Tax Alerts, Legislation & Policy, National/Federal Taxation, OECD, BEPS 2.0|France, Germany, Italy, Netherlands, Spain, European Union
France, Germany, Italy, Netherlands, Spain, European Union

  • While Hungary is currently blocking unanimity on the European Union (EU) Pillar Two Directive, five major EU Member States have decided to move forward with coordinated unilateral implementation of Pillar Two based on the latest compromise text.

  • In addition, a first discussion was held between Finance Ministers of EU Member States on more diversity in the cooperation between EU Member States, with less reliance on the hard law instrument of Directives only.

  • The coming weeks will show whether the e…

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