Brussels, 22 December 2021 – the European Commission published the directive implementing the global rules on a minimum effective tax rate of 15%. The American Chamber of Commerce to the EU (AmCham EU) believes the directive should be fully aligned with the international agreement and consistently applied across the EU.
Minimum tax: Consistent implementation will be critical
Brussels, 22 December 2021 – the European Commission published the directive implementing the global rules on a minimum effective tax rate of 15%. The American Chamber of Commerce to the EU (AmCham EU) believes the directive should be fully aligned with the international agreement and consistently applied across the EU.
Will Morris, Chair, Tax Committee, AmCham EU, said: ‘We welcome the Commission's desire to create a consistent and harmonised minimum tax across the EU. However, we believe it is very important for business to be involved in designing the implementing structure of these rules in order to ensure that complexity in the rules is reduced wherever possible to help both administration by tax authorities and compliance by taxpayers.’ He went on to say: ‘Sufficient time should be allowed to ensure a globally consistent implementation to avoid any discrepancies between the OECD operating rules and the directive.’
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