Proposal for a Directive on Ensuring a Global Minimum Level of Taxation for Multinational Groups in the European Union: First Steps in Pillar Two Implementation in the European Union

Carla  Valério

Proposal for a Directive on Ensuring a Global Minimum Level of Taxation for Multinational Groups in the European Union: First Steps in Pillar Two Implementation in the European Union

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Abstract

This article describes and comments on the general framework of the Proposal for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the European Union.

Original language	English
Journal	European Taxation
Volume	62
Issue number	4
Publication status	Published - 3 Mar 2022

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title = "Proposal for a Directive on Ensuring a Global Minimum Level of Taxation for Multinational Groups in the European Union: First Steps in Pillar Two Implementation in the European Union",

abstract = "This article describes and comments on the general framework of the Proposal for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the European Union.",

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Proposal for a Directive on Ensuring a Global Minimum Level of Taxation for Multinational Groups in the European Union: First Steps in Pillar Two Implementation in the European Union

Abstract

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