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Document 52021SC0580
Minimum level of taxation for large multinational groups
COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the Union
- EuroVoc thesaurus:
- direct tax; tax avoidance; tax harmonisation; multinational enterprise; investment company; tax law; corporation tax; parent company
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- Documents:
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COM/2021/823 final (Proposal for a directive)
SWD/2021/580 final (Staff working document) - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8