Tag: pilar-2

The G7 agreement on Pillar Two introduces greater flexibility and complexity in international taxation, directly impacting multinational transfer pricing strategies. ALS Transfer Pricing offers expert services to assess the impact of the new BEPS framework, redesign tax policies, ensure compliance, and reduce risk in an increasingly demanding global environment.

The OECD has published new guidelines on the Global Minimum Tax, and Spain has passed Law 7/2024 to implement Pillar Two. These measures require multinationals to adapt their tax structures, meet new reporting obligations, and prepare for an effective minimum taxation of 15%.