10.11.2025

OECD: list of common CbCR errors

Country-by-Country Reporting (CbCR) serves to provide information that enables tax authorities to conduct an informed risk assessment of transfer pricing. In May 2025, the OECD published a new overview of common errors made in preparing CbC reports. The document updated the summary from November 2019 with further common errors, reaching a total of 28. As […]

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07.01.2022

Proposal for an EU Directive on ensuring a global minimum level of taxation (‘Pillar 2’)

On 22 December 2021, the European Commission published its proposal for a Council Directive to introduce a global minimum effective tax rate for large multinational groups and large-scale domestic groups operating in the European Union. This is intended to implement the OECD Pillar 2 rules (‘Model Rules’) in the EU Member States. The OECD Model Rules were […]

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