The French National Assembly has published the Finance Bill for 2024, which was submitted on 27 September 2022. One of the key measures of the Finance Bill is the transposition of Council Directive (EU) 2022/2523 of 14 December 2022 for the implementation of the Pillar 2 global minimum tax (previous coverage). This includes the introduction of the Pillar 2 income inclusion rule (IIR) and the u…