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European Commission Confirms Five EU Member States Elected to Delay Pillar 2 Global Minimum Tax Rules — Orbitax Tax News & Alerts

On 12 December 2023, a notice from the European Commission was published in the Official Journal of the European Union on the election to delay the application of the income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR) under Article 50 of ...