You are here:
25 November 2021 / news

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]



OECD Transfer Pricing Guidelines 2022

The 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations is available read more
EU Tax Alert Highlights 2021

EU Tax Alert Highlights 2021

This annual edition of EU Tax Alert provides an overview of those developments on both direct and indirect taxation. read more

EU Tax Alert 192

Stay informed in the EU Tax Alert 192 with the latest developments on EU tax law. read more