Tax Policy Alert: European Commission's Directive proposal on implementing Pillar Two 15% minimum effective tax rate in the EU


On 22 December 2021, the European Commission published its proposal for a Council Directive “on ensuring a global minimum level of taxation for multinational groups in the Union” aimed at implementing the OECD Pillar Two Model Rules on a 15% minimum effective tax rate (see our Tax Policy Alert of 20 December) in the EU Member States.


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