On 5 January 2026, the OECD/G20 Inclusive Framework BEPS approved and published a political-technical agreement on a package of changes that is conceived as an amendment to the existing Pillar II rules (i.e. ad…
What is new in the field of international taxation? The Court of Justice of the EU has ruled on the issue of the general anti-abuse rule in the Parent-Subsidiary Directive or on the comparability of foreign and…
The discussion on the amendment to the Top-Up Taxes Act (Pillar II), which was supposed to undergo its second reading at the April session of the Chamber of Deputies, has been postponed. This increases the ri…
In recent months, many states have made legislative changes related to implementing the Pillar II regulation. A brief overview of the most important updates is provided below.