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Analysis - Special Feature
EU deal clears to the way for Pillar 2
The EU’s ‘rollercoaster’ ride to find agreement on BEPS Pillar 2 concluded in mid-December with the pathway now clear to transpose the rules across the bloc by the end of 2023 writes Lorna Fox. She retraces the legislative journey, outlines the current timeline for implementation and says that advanced planning by in-scope companies needs to begin now.