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Minimum taxation of groups and shell entities: two new draft directives published by the European Commission

23/12/2021

On December 22, 2021, the European Commission published two draft directives: the first one is the European adaptation of the model rules published two days earlier by the OECD in order to guarantee a minimum taxation of multinational groups (see on this point...

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Authors

Portrait ofDaniel Gutmann
Daniel Gutmann
Partner
Paris