According to recent a release from the Luxembourg Chamber of Deputies, the Finance Committee met on 5 December 2023 to discuss the Pillar 2 global minimum tax including the timeframe for its implementation in Luxembourg. As per Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage), the global minimum tax rules must be transposed into domestic legislation by 31 December 2023. However, meeting that deadline is in doubt as the parliamentary work is not yet at a stage that can guarantee a debate and vote in public session by the end of the year. In this regard, certain options...