We recommend that all parties involved in the issue, resale or redemption of vouchers review the VAT treatment of their activities based on this ruling.
BEPS 2.0 is an international initiative by the OECD and the G20, aimed at combating tax avoidance by multinational enterprises and promoting fair taxation worldwide. It introduces a two-pillar approac ...
Pillar 2 is a significant step in global tax reform, initiated by the OECD and the G20. This legislation aims to introduce a global minimum tax rate of 15% for multinational enterprises. This measure ...