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Comment: Pillar Two ex post

by Yann Ricard (associate), Olha Polishchuk (jurist) and Bastien Voisin (partner) of Goodwin’s Luxembourg tax practice 22 November 2023

On 4 August 2023, Luxembourg published a bill to transpose Council Directive 2022/2523, ensuring a minimum global effective tax rate (ETR) of 15% for multinational enterprise groups and large-scale...

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