Technical correction to the EU directive on 15% global minimum tax for multinationals
26 May 2026122 views
Who is affected:
Multinational groups and large domestic groups with revenues exceeding 750M€
Summary
An official correction to the EU directive requiring large multinational groups to pay at least 15% in taxes is published. It affects companies with revenues exceeding 750 million euros.
Detailed analysis
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This rectification corrects technical or drafting errors in Directive (EU) 2022/2523, which establishes a 15% global minimum tax rate for multinational groups and large domestic groups with consolidated revenues exceeding 750 million euros. The original directive transposes into European law the GloBE rules (Global Ant…
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