Denmark is consulting on a draft law for the implementation of Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union, the Pillar 2 global minimum tax (GloBE) rules. The draft law covers members of a multinational group or a large national group with annual consolidated revenue of at least EUR 750 million (~DKK 5.6 billion) in at least two of the preceding four fisca…