Internal recharges for supplies made between entities within the same group could become subject to VAT for the first time under EU law if member states adopt guidelines put forward by the OECD. The proposal may make the need for a specific anti-abuse measure less necessary.
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Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort