EUROPE
HONG KONG
MALAYSIA
OECD
- July 21, 2022: OECD and country officials discuss BEPS 2.0 Pillars One and Two and other OECD tax work
- The OECD held its annual tax conference in Washington, DC, on 27-28 June 2022. The bulk of the discussion at the conference focused on developments with respect to Pillars One and Two of the BEPS 2.0 project. In addition, there were sessions on the OECD’s work on global mobility of workers, tax and climate change, and tax certainty.
- See EY Global Tax Alert, OECD and country officials discuss BEPS 2.0 Pillars One and Two and other OECD tax work, dated 30 June 2022
SOUTH KOREA
SWITZERLAND
- August 18, 2022: Switzerland opens public consultation on material aspects of the OECD’s Pillar Two minimum corporate tax
- September 1, 2022: Switzerland publishes draft Pillar Two ordinance for public consultation
UNITED KINGDOM
- July 20, 2022: Draft legislation to implement Pillar Two published (KPMG)
- July 21, 2022: UK Government releases draft legislation to implement Pillar Two (KPMG)
- July 22, 2022: UK Government releases draft legislation on new multinational top-up tax (EY)
- July 22, 2022: Draft Legislation Published for UK Finance Bill 2022-23 Including Multinational Top-Up Tax and R&D Relief Changes (Orbitax)
- July 28, 2022: UK publishes draft Pillar Two legislation (PwC)
UNITED STATES