A Corrigendum to Council Directive (EU) 2022/2523, the new minimum tax Directive for large multinational firms, was published in the Official Journal (OJ) of the EU. The Corrigendum simply modifies the adoption date noted on the cover page and pages 1 (title) and 58 (signature) of the Directive which incorrectly stated „December 14, 2022“. In either case, the adoption date must read „December 15, 2022“.
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companies
compliance
cross-border tax planning models
taxation
taxes
Date Published: 2023-01-16
Regulatory Framework: New Taxation Framework for Large Multi-National Group Entities
Regulatory Type: information
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