European Union: Announced Committee of Permanent Representatives agreement on Directive proposed to implement 15% minimum tax rate for multinationals operating within EU
Description
Announced Committee of Permanent Representatives agreement on Directive proposed to implement 15% minimum tax rate for multinationals operating within EU
On 12 December 2022, the Committee of Permanent Representatives announced that it had reached the required unanimous support and recommended the Council of the European Union to adopt the Directive on ensuring a global minimum level of taxation for …
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
supranational
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
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2021-12-22
under deliberation
2022-12-12
under deliberation
2022-12-15
adopted
2023-12-22
in grace period