EU Tax Alert: Agreement on EU Pillar 2 directive

Yesterday, the EU member states reached an agreement to implement the 15% minimum tax rules for groups with an annual turnover of at least EUR 750m. The EU Pillar 2 directive is based on OECD Pillar 2 rules and should be implemented by member states per year-end 2023. The Netherlands has already published a consultation bill based on the EU directive.

Source decision: Council of the European Union (PDF)
Source EU Pillar 2 directive: Council of the European Union (PDF)

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