EU directive to ensure global minimum taxation
Initiative
Official name
COUNCIL DIRECTIVE (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
Type
Directive
Level 1
Initiator
EU
Submitted
22.12.2022
Doc. code
2022/2523
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG)
(binding, Main version, Amendment, DE)
Minimum Tax Act 2024 - Wet minimumbelasting 2024
(binding, Main version, Amendment, NL)
Law on the adjustment of the Global Minimum Tax Act (MinStGAnpG)
(binding, Amendment, DE)
Minimum Taxation Reform Act and Minimum Taxation Act (MinBestRefG, MinBestG)
(binding, Main version, Amendment, AT)
Revision of the Mutual Assistance Directive in relation to the taxation of multinational enterprises (DAC 9)
(binding, Amendment, Supplement, EU)
Level 2
–
Level 3 / Other
DRÄS 14: Amendments to DRS 18 Deferred taxes
(non-binding, Amendment, DE)
Guide for the GloBE Information Return XML Schema
(non-binding, INT)
Source: EU, 2022/2523, 2022