• Proposed EU Directive to Incorporate the OECD Pillar Two Tax Rules into EU law

    On the 22nd of December 2021, the European Commission published a proposed EU Directive laying down the rules to incorporate the OECD Pillar Two into European Member States.

Article:

Proposed EU Directive to Incorporate the OECD Pillar Two Tax Rules into EU law

22 February 2022

The Commission has noted that given the highly integrated EU market, there is the need for a common approach on minimum corporate taxation. The objective behind the implementation of such rules via a directive is to have uniform transposition across the EU.

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