H&I 2022/33:Commission proposes a Council Directive to implement Pillar Two and ensure a global minimum level of taxation for multinational groups in the UE (comments by the Editorial Board)

H&I 2022/33

Commission proposes a Council Directive to implement Pillar Two and ensure a global minimum level of taxation for multinational groups in the UE (comments by the Editorial Board)

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The European Commission has proposed a Council Directive to implement the OECD Pillar Two Model Rules on a 15% minimum effective tax rate in the EU. The proposed Directive follows the OECD Model Rules with some necessary adjustments to guarantee conformity with EU law. Despite the fact that there is no major gold plating and/or departure from the international agreement, the most salient particularities of the EU proposed rules are the following:

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Scope: the proposed Directive adjusts the scope of Pillar Two to also include purely domestic groups (the scope of the OECD Model Rules is limited to ... Verder lezen? Log in om dit document te bekijken.

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