Commission

This overview highlights the European Commission’s (i) confirmation of the expected legal basis for the 28th Company Regime, (ii) publication of the EU Inc. Proposal (28th Company Regime), (iii) call on the OECD to relaunch discussions on Pillar One and its reveal of upcoming actions on tax matters and (iv) the opening of an infringement procedure against France for incorrect implementation of the Parent-Subsidiary Directive.