Ulrich Ammelung of PwC highlights the challenges the German government faced when implementing its own bank levy and outlines how banks operating in numerous European locations with bank levies will seek opportunities to avoid double taxation while at the same time complying with the new rules.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.