ETAF feedback to the European Commission on the Implementing Directive for Pillar II

On 22 December 2021, the EU became the first jurisdiction to start the legislative process for the transposition of the so-called Pillar II of the OECD agreement to reform the international tax system, i.e. the minimum 15% effective tax rate for large multinational enterprises (MNE). From the very beginning, the European Tax Adviser Federation (ETAF) supported this initiative. On 18 March 2022, ETAF sent a feedback to the European Commission on the proposed Directive.

ETAF feedback on the Implementing Directive for Pillar II