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. ...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!