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Belgium further aligns Pillar Two legislation with OECD's Agreed Administrative Guidance

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Belgium

  • The Belgian Parliament has approved a bill containing various tax measures, including specific amendments to the Belgian Pillar Two legislation.
  • Approved amendments, in part: (1) transpose into domestic law some of the OECD's Agreed Administrative Guidelines published in 2023; (2) require in-scope taxpayers to obtain a specific Pillar Two Tax Identification Number, regardless of where the UPE is lo…

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