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ARTICLE · 06 NOVEMBER 2025

Status Of Implementation Of Pillar 2

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Implementation of the Organisation for Economic Co-operation and Development (OECD)'s Pillar 2 – a global minimum taxation framework...

European UnionTax
Bernhard Schwechel (FACT)
Bernhard Schwechel (FACT)
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Implementation of the Organisation for Economic Co-operation and Development (OECD)'s Pillar 2 – a global minimum taxation framework, requiring large multinational companies to pay at least a 15% effective tax rate, has been decided in principle in most European Union (EU) countries and many other jurisdictions, and is in full swing in 2025.

Implementation of the Organisation for Economic Co-operation and Development (OECD)'s Pillar 2 – a global minimum taxation framework, requiring large multinational companies to pay at least a 15% effective tax rate, has been decided in principle in most European Union (EU) countries and many other jurisdictions, and is in full swing in 2025.

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