EU Will Implement OECD Reforms Via Two Directives In 2022
By Matt Thompson (October 8, 2021, 11:09 AM EDT) -- The European Union will implement the Organization for Economic Cooperation and Development's fundamental reforms of the international tax system through two separate pieces of legislation in the first and third quarters of 2022, according to documents seen by Law360 Friday.
The approach will ensure the consistent application of the OECD reforms across the bloc, including in countries that are not members of the organization's inclusive framework — the group of 140 nations involved in negotiating the reforms, the document said. Acting at the EU level rather than through "uncoordinated implementation by EU member states" reduces additional administrative burdens, the document said. ...
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