The European Commission announced on 22 December 2021 a proposed Directive for the implementation of the 15% Global Minimum Tax.
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Fair Taxation: Commission proposes swift transposition of the international agreement on minimum taxation of multinationals
Today, the European Commission has proposed a Directive ensuring a minimum effective tax rate for the global activities of large multinational groups. The proposal delivers on the EU's pledge to move extremely swiftly and be among the f…