On 12 December 2022, the EU adopted the Council Directive on ensuring a global minimum level of taxation for multinational groups operating within the EU. With this historic move, the EU is taking the lead on the implementation of OECD's Pillar Two initiative, one of the most important tax developments in the previous decade.
The new global minimum taxation framework represents a significant challenge not only for large corporate groups operating in the EU, but also for non-EU jurisdictions, among which is Serbia.
Due to the evident relevance of the topic the Serbian Fiscal Society, the University of Belgrade Faculty of Law in cooperation with the American Chamber of Commerce in Serbia, the Foreign Investors Council and GIZ will organize a conference dedicated to the topic of the EU minimum corporate income tax directive and its impact on non-member countries. The conference will include two distinct parts:
• In the first part of the Conference, emphasis will be on the in-depth analysis of the issues associated with the introduction of the EU minimum corporate income tax directive and the impact on non-member countries.
• The second part will focus on the discussion of the policy choices available to non-member countries, such as Serbia, and the position investors may have on them.
Please note that the number of available seats is limited so please register by sending us an e-mail to firstname.lastname@example.org, by 21 November 2023. For those who are interested in our conference, but are unable to attend on site, a Webex link will be provided.