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. 

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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