“The OECD’s Pillar II is a major milestone, a transformation for the EU”, said Benjamin Angel, Director of Direct Taxation, Tax Coordination, Economic Analysis and Evaluation at the European Commission’s DG TAXUD, at a forum organised by the Confédération Fiscale Européenne (CFE) on Thursday 20 April.
It is worth noting that the OECD agreement, composed of two pillars, aims to fight against tax base erosion (see EUROPE B13122A19). Pillar I consists of a tax on the digital sector,...