On 22 December, the EU published a news release saying that the European Commission has proposed a Directive to ensure a global minimum effective tax rate of 15% for large groups operating in the EU. The proposal sets out how the effective tax rate will be calculated per jurisdiction, and includes clear, legally binding rules that will ensure large groups in the EU pay a 15% minimum rate for every jurisdiction in which they operate.
https://ec.europa.eu/commission/presscorner/detail/en/QANDA_21_6967
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