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Pillar Two Perimeter: Embarking on a top-down assessment journey
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By Sophie VANESSE, Partner, Anca-Elena Grigore, Director and Ilaria PANZERI, Senior Manager, Deloitte
On 4 August 2023, the Luxembourg government submitted the draft law (Draft) to the Luxembourg parliament, implementing the Pillar Two Directive which aims to establish a global minimum taxation threshold of 15% for multinational enterprise (MNE) groups and large-scale domestic groups (DG) in the EU through three new taxes (i.e., tax related to the Income Inclusion Rule, the Undertaxed Profits Rule and Qualified Domestic Minimum Top-up Tax.
The Draft is currently progressing through the legislative process, with the aim of achieving final implementation by 31 December 2023, in accordance with the EU deadline. In light of these impeding changes...
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