International Voice of the Month

December 2021

OECD publishes the Pillar Two Global Minimum Tax Model Rules 

On December 20, 2021, the OECD published more detailed guidance on the applicability of the model Global Anti-Base Erosion (GloBE) rules of Pillar Two, designed to ensure that internationally active companies will be subject to a minimum effective taxation of at least 15% in all jurisdictions where they operate.

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Digital operations – Recent trends and what to expect for the future

Recent indicators are showing the constant increase of business for Tech companies in Europe. These indicators show as well that traditional non-Tech companies are commencing to offer goods or services in new ways and are implementing digital means in their long-established business operations.

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Impact of Changes in EU dual Use Regulations and Export Control Compliance Framework on Logistic Service Providers

On September 9, 2021, the new EU Dual-Use Regulation (“New Regulation”) came into force aiming to set up a new Community regime for the control of exports, brokering, technical assistance, transit and transfer of dual use-items.

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Remote working and shift in economic nexus

Prior to the COVID-19 pandemic, working from home was more exception than rule. As a result of the pandemic, a massive change to a remote digital place of work too place. Working from home is thus here to stay. Companies must come to realize that when their employees work remotely in a different country, this can also have tax consequences. In this edition, we describe situations in which employers are faced with tax consequences in the country where the employee lives and works.

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Public CbCR: a giant leap forward for tax transparency

In recent years the international tax landscape has placed increased emphasis on transparency and information exchange.

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