On 9 September 2022, the Dutch government published a joint statement with France, Germany, Italy, and Spain that reaffirms the countries' commitment to implement the Pillar 2 global minimum tax in 2023 by any possible legal means. Although not stated, this could include the EU's enhanced cooperation procedure that would allow for the implementation of the global minimum tax by EU Member States that choose to join the procedure instead of the preferred EU-wide implementation that requires un…