A collection of the brief insights throughout March 2022 of the type provided on an ad hoc basis in our Latest digital tax byte update.
21 March 2022 - EU Code of Conduct Group Chair discusses new criterion for tax haven blacklist
At a March 17 hearing of the European Parliament's subcommittee on tax matters, Lyudmila Petkova (Chair of the EU Code of Conduct Group (Business Taxation) told MEPs that, “[w]e need to evaluate whether, under Pillar 2, a new criterion should be developed as of 2023” for the EU tax haven blacklist - a soft-law tool used to identify non-EU jurisdictions with laws and policies that facilitate tax avoidance. She added, however, that incorporating Pillar 2 as a tax haven blacklist criterion might pose legal issues, especially for countries that have not signed up to the Inclusive Framework (IF) agreement.
20 March 2022 - Business input vital to Pillar 2 Implementation Framework consultation