Global Minimum Tax
Taxes Consolidation Act Part 4A Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (ss. 111A-111AAAE) Chapter 1 Interpretation and general (Part 4A) (ss. 111A-111D) 111A. Interpretation (Part 4A). (1)In this Part – ‘acceptable financial accounting standard’ means International Financial Reporting Standards and the generally […]