In a declaration adopted without discussion on Thursday 9 November, the Ecofin Council recognised the need to ensure consistency in the application by Member States of the Pillar II Directive of the OECD agreement on the minimum level of taxation for multinational enterprise groups.
They pointed out that the recitals of this directive refer to the use of the guidance developed by the Inclusive Framework as a source of illustration or interpretation. They also noted the Member States’...