A first consolidated version of Council Directive (EU) 2022/2523 stipulating the minimum taxation of large multi-national entities was published in the Official Journal (OJ) of the EU. The consolidated version includes the amendments recently made by a Corrigendum to the Directive which simply modified the adoption date noted on the cover page and pages 1 (title) and 58 (signature) of the Directive. Please see EventID 19142 in this context for more detailed information.
Other Features
companies
compliance
cross-border tax planning models
taxation
taxes
Date Published: 2023-02-15
Date Taking Effect: 2022-12-22
Regulatory Framework: New Taxation Framework for Large Multi-National Group Entities
Regulatory Type: information
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