
Sustainability and Transparency for Tax Professionals
Cross-border Tax Talks
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Navigating CSRD Compliance Challenges
This chapter explores the recent changes in revenue thresholds under the Corporate Sustainability Reporting Directive (CSRD) and their implications for EU-based companies commencing reporting in 2026. It highlights the complexities tax professionals face in compliance, the impact of international tax rules like Pillar 2, and the necessity for robust internal controls for sustainability data management. The discussion also emphasizes the importance of cross-functional collaboration to effectively tackle these evolving legal and regulatory challenges.
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