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Europe Daily Bulletin No. 13282

31 October 2023
Contents Publication in full By article 23 / 26
NEWS BRIEFS / Taxation
Five EU Member States exercise the possibility to delay the implementation of some provisions of the Pillar Two of OECD agreement

30/10/2023 (Agence Europe)*** modified Tuesday 31 October 6:30 pm ***

Estonia, Latvia, Lithuania, Malta and Slovakia have activated the Article 50 of the European directive implementing the Pillar Two of the OECD agreement on the taxation of multinational companies in order to delay the implementation of some provisions (see EUROPE B13264A23). Benjamin Angel, Director for direct taxation, tax coordination, economic analysis and evaluation at the European Commission’s DG TAXUD,...

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