The EU Minimum Tax Directive, which implements into EU law Pillar Two of the Two‐Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy of the OECD/G20 Inclusive Framework on BEPS, was required to be transposed into the national law of EU Member States by the end of 2023 and applies for accounting periods beginning on or after 31 December 2023.
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