The Resource The EC proposal of Directive on a minimum level of taxation in light of Pillar two : some preliminary comments

The EC proposal of Directive on a minimum level of taxation in light of Pillar two : some preliminary comments

Label
The EC proposal of Directive on a minimum level of taxation in light of Pillar two : some preliminary comments
Title
The EC proposal of Directive on a minimum level of taxation in light of Pillar two : some preliminary comments
Creator
Subject
Language
eng
Summary
This editorial comments on the Proposal for a Directive on ensuring a global minimum level of taxation for multinational groups in the European Union, which was published on 22 December 2021, COM(2021) 823 Final
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 3 ; p. 200-204
http://library.link/vocab/creatorName
Dourado, A.P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • global minimum tax
  • EU Directive
  • harmonization of tax
  • Pillar 2 (OECD)
  • GloBE Proposal (OECD)
Label
The EC proposal of Directive on a minimum level of taxation in light of Pillar two : some preliminary comments
Instantiates
Publication
Label
The EC proposal of Directive on a minimum level of taxation in light of Pillar two : some preliminary comments
Publication

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