Annual Tax Act 2022 – Annual Tax Act 2022 was promulgated in the Federal Law Gazette
- Global tax reform – On December 20th, 2022, the OECD issued three public consultation documents in connection with Pillar One and Pillar Two as well as the final guidelines regarding “Safe Harbor and Penalty Relief” in connection with Pillar Two published
- Global minimum tax (Pillar Two) – The directive for the implementation of the global minimum taxation (Pillar Two) was published in the EU Official Journal
- DER UNTERNEB Special supplement – “Business-relevant legal developments 2022 – significance for 2023”
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For further information, please contact:
Heike Glaser, Linklaters
heike.glaser@linklaters.com
