This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. In a decree (No. 2024-1126) published on 5 December 2024, France

Decree clarifies scope of Pillar Two reporting obligations
Five EU member states issue joint release committing to implement Pillar Two in 2023
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 9 September 2022, representatives from France, Germany, Italy, the Netherlands, and