EYGlobal Tax Policy and Controversy Watch | June 2023 edition
|Tax Alerts, Information Reporting, Infor ...|United States, Australia, Chile, Costa R ...
Key highlights
Pillar Two developments
The Australian government announced the intention to adopt legislation to implement the BEPS 2.0 Pillar Two rules. The Dutch Government sent draft legislation to Parliament to implement the Pillar Two rules. The New Zealand government introduced legislation that includes implementation of the Pillar Two rules. And, the Swiss Federal Council opened the second public consultation of the ordinance that will temporarily regulate the Pillar Two rules in Switzerlan…