Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum... (32022L2523)
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Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
- COUNCIL DIRECTIVE (EU) 2022/2523
- of 14 December 2022
- on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
- CHAPTER I
- GENERAL PROVISIONS
- Article 1
- Subject-matter
- Article 2
- Scope
- Article 3
- Definitions
- Article 4
- Location of a constituent entity
- CHAPTER II
- IIR AND UTPR
- Article 5
- Ultimate parent entity in the Union
- Article 6
- Intermediate parent entity in the Union
- Article 7
- Intermediate parent entity located in the Union and held by an excluded ultimate parent entity
- Article 8
- Partially-owned parent entity in the Union
- Article 9
- Allocation of the top-up tax under the IIR
- Article 10
- IIR offset mechanism
- Article 11
- Election to apply a qualified domestic top-up tax
- Article 12
- Application of a UTPR across the MNE group
- Article 13
- Application of the UTPR in the jurisdiction of an ultimate parent entity
- Article 14
- Computation and allocation of the UTPR top-up tax amount
- CHAPTER III
- COMPUTATION OF THE QUALIFYING INCOME OR LOSS
- Article 15
- Determination of the qualifying income or loss
- Article 16
- Adjustments to determine the qualifying income or loss
- Article 17
- International shipping income exclusion
- Article 18
- Allocation of the qualifying income or loss between a main entity and a permanent establishment
- Article 19
- Allocation of the qualifying income or loss of a flow-through entity
- CHAPTER IV
- COMPUTATION OF ADJUSTED COVERED TAXES
- Article 20
- Covered taxes
- Article 21
- Adjusted covered taxes
- Article 22
- Total deferred tax adjustment amount
- Article 23
- Qualifying loss election
- Article 24
- Specific allocation of covered taxes incurred by certain types of constituent entities
- Article 25
- Post-filing adjustments and tax rate changes
- CHAPTER V
- COMPUTATION OF THE EFFECTIVE TAX RATE AND THE TOP-UP TAX
- Article 26
- Determination of the effective tax rate
- Article 27
- Computation of the top-up tax
- Article 28
- Substance-based income exclusion
- Article 29
- Additional top-up tax
- Article 30
- De minimis exclusion
- Article 31
- Minority-owned constituent entities
- Article 32
- Safe harbours
- CHAPTER VI
- SPECIAL RULES FOR CORPORATE RESTRUCTURING AND HOLDING STRUCTURES
- Article 33
- Application of the consolidated revenue threshold to group mergers and demergers
- Article 34
- Constituent entities joining and leaving an MNE group or a large-scale domestic group
- Article 35
- Transfer of assets and liabilities
- Article 36
- Joint ventures
- Article 37
- Multi-parented MNE groups
- CHAPTER VII
- TAX NEUTRALITY AND DISTRIBUTION REGIMES
- Article 38
- Ultimate parent entity that is a flow-through entity
- Article 39
- Ultimate parent entity subject to a deductible dividend regime
- Article 40
- Eligible distribution tax systems
- Article 41
- Determination of the effective tax rate and top-up tax of an investment entity
- Article 42
- Election to treat an investment entity as a tax transparent entity
- Article 43
- Election to apply a taxable distribution method
- CHAPTER VIII
- ADMINISTRATIVE PROVISIONS
- Article 44
- Filing obligations
- Article 45
- Elections
- Article 46
- Penalties
- CHAPTER IX
- TRANSITION RULES
- Article 47
- Tax treatment of deferred tax assets, deferred tax liabilities and transferred assets upon transition
- Article 48
- Transitional relief for the substance-based income exclusion
- Article 49
- Initial phase of exclusion from the IIR and UTPR of MNE groups and large-scale domestic groups
- Article 50
- Election for a delayed application of the IIR and UTPR
- Article 51
- Transitional relief for filing obligations
- CHAPTER X
- FINAL PROVISIONS
- Article 52
- Assessment of equivalence
- Article 53
- Exercise of the delegation
- Article 54
- Informing the European Parliament
- Article 55
- Bilateral agreement on simplified reporting obligations
- Article 56
- Transposition
- Article 57
- Review by the Commission of the implementation of Pillar One
- Article 58
- Entry into force
- Article 59
- Addressees
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