New year, New Rules. Since 1st January 2024, new EU rules have come into effect, introducing a minimum rate of effective taxation of 15% for multinational companies active in EU Member States. We are currently facing the implementation of rules agreed upon in the global agreement on international tax reform of 2021, known as “Pillar 2.” The benefits should be seen both within the EU and globally, bringing greater fairness and stability to the tax landscape. The main goal is to reduce the incentive for companies to shift profits to low-tax jurisdictions. With these new rules, the aim is to avoid a battle between countries to attract investments by lowering […]
