OrbitaxEuropean Commission Issues Frequently Asked Questions on Pillar 2 Directive
|Approved Changes|European Union
On 22 December 2023, the European Commission issued Frequently Asked Questions on Pillar 2 Directive. This includes general questions concerning the Pillar 2 Directive, as well as questions concerning the following 10 chapters:
Chapter 1: General Provisions
Chapter 2: IIR and UTPR
Chapter 3: Computation of the qualifying income or loss
Chapter 4: Computation of adjusted covered taxes
Chap…
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