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21 March 2023

The Latest on BEPS and Beyond | March 2023 edition

Attached is EY's monthly report with brief summaries of the latest activity in the OECD Base Erosion and Profit Shifting (BEPS) project as well as country specific legislative and administrative activity, including global and regional policy trends related to the global focus on BEPS.

In this edition, the following countries/organizations are discussed: BEPS 2.0, OECD, International Monetary Fund, United Nations, European Union, Angola, Belgium, Brazil, Croatia, Cyprus, Estonia, Germany, Italy, Luxembourg, Malaysia, Malta, Mexico, Netherlands, Romania, Russia, Spain, South Africa, Sweden, Thailand and the United States.

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ATTACHMENT

The Latest on BEPS and Beyond (March 2023)

Document ID: 2023-5341

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

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