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30 June 2023

Five things to watch as EU Member States roll out Pillar Two rules

The 27 European Union Member States have started their efforts to implement the EU’s minimum tax rules by the end of this calendar year. The way in which Member States choose to implement will significantly affect tax positions and reporting obligations of businesses with EU activities. It is therefore crucial for businesses to timely anticipate these choices and plan ahead.

This EY article sets out five important attention points for businesses with respect to each relevant Member State.

Document ID: 2023-5528

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