2022 Tax trends and developments
As this year nears its end, it is time for our annual tax bulletin. This bulletin not only focuses on the tax trends and developments we foresee for 2022, but also includes some tips and takeaways.
Focus on market trends
Hot topics addressed in this annual tax bulletin include the global agreement on Pillar One and Pillar Two, the European Commission’s soon expected proposal on the abusive use of shell entities and its initiative on debt financing (Debt-Equity Bias Reduction Allowance (DEBRA)) as well as developments in tax transparency and transfer pricing. For MNEs that may be affected by Pillar One and/or Pillar Two, 2022 will be the year to assess the impact and potential actions needed to mitigate undesired effects. In transfer pricing, we see more and more multi-jurisdictional audits and multilateral agreement procedures. MNEs may want to prepare what to do in case they will face these.
Find out more?
If you would like to find out more, or should you have any questions after reading the bulletin, please feel free to get in touch with your trusted adviser at Loyens & Loeff or contact Liesbeth Hendrix via [email protected]
Natalie ReypensPartner Attorney at Law
Natalie Reypens, attorney at law, is a member of the Loyens & Loeff International Tax Services Practice Group and heads the Belgian Transfer Pricing Team. She is a partner in our Brussels office. She focuses on corporate and international tax law.T: +32 2 743 43 37 E: [email protected]
Fabian SutterPartner Attorney at law, Swiss certified tax expert
Fabian Sutter, attorney at law and Swiss certified tax expert, is a partner in our Zurich office. He focuses on Swiss and international taxation, in particular corporate reorganizations and restructurings, M&A, financing and capital market transactions, transfer pricing, private equity, real estate transactions as well as tax litigation.T: +41434346700 E: [email protected]