Global Minimum Corporate Income Tax
TAXPAYER
Constituent entities that are members of an MNE group or a large-scale domestic group whose annual income, in the consolidated financial statements of the ultimate parent entity, in at least two of the four fiscal years immediately preceding the model fiscal year amounts to EUR 750,000,000.00 or more, including income from excluded entities.
RATE / AMOUNT
The minimum global rate is 15%
More detailed information about Global Minimum Corporate Income Tax
REGULATIONS
Global Minimum Corporate Income Tax Act, Official Gazette 155/23