On 14 December 2023, the Austrian lower house of parliament (Nationalrat) approved Bill No. 2322 dB on the execution of the Minimum Taxation Directive (2022/2523) to ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the European Union. The bill requires the approval of the Federal Council (Bundesrat) before it can become law.
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Belgium passes draft bill on GloBE rule
Belgium passes draft bill on GloBE rule
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