ARTICLE · 11 FEBRUARY 2022

EU Directive Proposal On Pillar II

ELVINGER HOSS PRUSSEN, société anonyme

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On 22 December 2021, the European Commission released a proposal for a Directive on the implementation of a minimum level of effective corporate taxation ensuring that large multinational groups...

European UnionTax

Elvinger Hoss Prussen

On 22 December 2021, the European Commission released a proposal for a Directive on the implementation of a minimum level of effective corporate taxation ensuring that large multinational groups and large-scale purely domestic groups operating in the Single Market pay an effective tax rate of at least 15% in each jurisdiction where they operate.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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