Proposed implementation of the minimum tax in the EU and the unshell proposal

On 22 December, the European Commission issued 2 proposals. One proposal deals with the introduction of the global minimum tax in the EU by 2023. The EU proposal deviates from the OECD proposal on a number of topics. Find out how the proposal will look like in this Tax Bites episode with Jean-Philippe van West and Isabel Verlinden. In addition, we also discuss the proposed directive covering the ‘unshelling’ of the EU: the proposed ATAD 3, or should we say, ‘new DAC’. Let us know what you think!Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites