The European Court of Justice (ECJ) added a crucial piece to the puzzle. The Stellantis Portugal ruling closes one door and opens three others. Here is what multinational groups need to understand and
Pillar 2 and the new side-by-side system may make the US a more attractive jurisdiction for multinational companies considering redomiciliation.
The Dutch innovation box is seen as a tax benefit, an arbitrage unlocked through intellectual property. But in today’s governance and risk environment, it is far more than that.